[to be published in the gazette of india, extraordinary ...€¦ · the garment or made-up of...
Post on 23-Sep-2020
0 Views
Preview:
TRANSCRIPT
1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 95/2018-CUSTOMS (N.T.)
New Delhi, the 6 December, 2018
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of
the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise
Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties
Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 89/2017-Customs (N.T.) dated the 21st September, 2017 published vide number G.S.R.
1178(E), dated the 21st September, 2017, except as respect to things done or omitted to be
done before such supersession, the Central Government hereby determines the rates of
drawback as specified in the Schedule given below (hereinafter referred to as the said
Schedule) subject to the following notes and conditions, namely :-
Notes and conditions. -(1) The tariff items and descriptions of goods in the said Schedule
are aligned with the tariff items and descriptions of goods in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods
given at the six digit or eight digit in the said Schedule are in several cases not aligned with
the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.
(2) The general rules for the interpretation of the First Schedule to the Customs Tariff
Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said
Schedule.
(3) Notwithstanding anything contained in the said Schedule, -
(i) all art-ware or handicraft items shall be classified under the heading of art-ware or
handicraft (of constituent material) as mentioned in the relevant Chapters;
(ii) any identifiable ready to use machined part or component predominantly made of
iron, steel or aluminium, made through casting or forging process, and not specifically
mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under
heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending
upon material composition and making process) under heading 8487 or 8548 or 8708, as the
case may be, irrespective of classification of such part or component at four digit level in
Chapter 84 or 85 or 87 of the said Schedule;
(iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified
in that heading and all other sports gloves shall be classified under heading 9506.
2
(4) The figures shown in column (4) in the said Schedule refer to the rate of drawback
expressed as a percentage of the free on board value or the rate per unit quantity of the
export goods, as the case may be.
(5) The figures shown in column (5) in the said Schedule refer to the maximum amount
of drawback that can be availed of per unit specified in column (3).
(6) An export product accompanied with a tax invoice and forming part of project export
(including turnkey export or supplies) for which no figure is shown in column (5) in the said
Schedule, shall be so declared by the exporter and the maximum amount of drawback that
can be availed under the said Schedule shall not exceed the amount calculated by applying
ad-valorem rate of drawback shown in column (4) to one and half times the tax invoice value.
(7) The rates of drawback specified against the various tariff items in the said Schedule in
specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of
drawback for packing materials used, if any.
(8) Drawback at the rates specified in the said Schedule shall be applicable only if the
procedural requirements for claiming drawback as specified in rule 12, 13 and 14 of the said
rules, unless otherwise relaxed by the competent authority, are satisfied.
(9) The rates of drawback specified in the said Schedule shall not be applicable to export
of a commodity or product if such commodity or product is -
(i) manufactured partly or wholly in a warehouse under section 65 of the Customs Act,
1962 (52 of 1962);
(ii) manufactured or exported in discharge of export obligation against an Advance
Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of
the relevant Foreign Trade Policy :
Provided that where exports are made against Special Advance Authorisation issued
under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export
obligations in terms of Notification No. 45/2016-Customs, dated 13th August, 2016, the rates
of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in
columns (4) and (5) against the Tariff items in the said Schedule below all Chapters, except
Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table
annexed hereto;
(iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented
Unit in terms of the provisions of the relevant Foreign Trade Policy;
(iv) manufactured or exported by any of the units situated in Free Trade Zones or Export
Processing Zones or Special Economic Zones;
3
(v) manufactured or exported availing the benefit of the notification No. 32/1997-
Customs, dated 1st April, 1997.
(10) Whenever a composite article is exported for which any specific rate has not been
provided in the said Schedule, the rates of drawback applicable to various constituent
materials can be extended to the composite article according to net content of such
materials on the basis of a self-declaration to be furnished by the exporter to this effect and
in case of doubt or where there is any information contrary to the declarations, the proper
officer of customs shall cause a verification of such declarations.
(11) The term „article of leather‟ in Chapter 42 of the said Schedule shall mean any article
wherein (a) 60% or more of the outer visible surface area; or (b) 60% or more of the outer
and inner surface area taken together, excluding shoulder straps or handles or fur skin
trimming, if any, is of leather notwithstanding that such article is made of leather and any
other material.
(12) The term “dyed”, wherever used in the said Schedule in relation to textile materials,
shall include yarn or piece dyed or predominantly printed or coloured in the body.
(13) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or
mercerised or printed or melange”.
(14) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include
“printed or bleached or melange”.
(15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the
blend containing cotton and man-made fibre shall mean that content of man-made fibre in
it shall be more than 15% but less than 85% by weight and the blend containing wool and
man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but
less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or
silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include
“shirts with hood”.
(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather
shoes, boots or half boots for adult shall comprise the following sizes, namely : -
(i) French point or Paris point or Continental Size above 33;
(ii) English or UK adult size 1 and above; and
(iii) American or USA adult size 1 and above.
(18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather
shoes, boots or half boots for children shall comprise the following sizes, namely :-
4
(i) French point or Paris point or Continental Size upto 33;
(ii) English or UK children size upto 13; and
(iii) American or USA children size upto 13.
(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302
and 711401 shall apply only to goods exported by airfreight, post parcel or authorised
courier through the Custom Houses as specified in para 4.72 of the Hand Book of
Procedures, 2015-2020 published vide Public Notice No. 1/2015-2020, dated the 1st April,
2015 of the Government of India in the Ministry of Commerce and Industry, after
examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or
silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery
or silver articles. The free on board value of any consignment through authorised courier
shall not exceed rupees twenty lakhs.
(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302
and 711401 shall not be applicable to goods manufactured or exported in discharge of
export obligation against any Scheme of the relevant Foreign Trade Policy of the
Government of India which provides for duty free import or replenishment or procurement
from local sources of gold or silver.
(21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or
completely knocked down (CKD) unit or semi knocked down (SKD) unit.
2. All claims for duty drawback at the rates of drawback notified herein shall be filed with
reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the
said Schedule respectively. Where, in respect of the export product, the rate of drawback
specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed,
on an application by an individual manufacturer or exporter in accordance with the said
rules. Where the claim for duty drawback is filed with reference to tariff item of the said
Schedule and it is for the rate of drawback specified herein, an application, as referred under
sub-rule (1) of rule 7 of the said rules shall not be admissible.
3. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional
drawback amount as may be specified by the Central Government, shall be equivalent to the
drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the
tariff item corresponding to the export goods, if applicable, and determined as if it were a
claim for duty drawback filed with reference to such rate and cap.
4. This notification shall come into force on the 19th day of December, 2018.
5
Schedule
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 1
LIVE ANIMALS
0101 Live Horses, Asses, Mules and Hinnies Nil
0102 Live bovine animals Nil
0103 Live swine Nil
0104 Live sheep and goats Nil
0105
Live poultry, that is to say, fowls of the species
gallusdomesticus, ducks, geese, turkeys and guinea
fowls
Nil
0106 Other live animals Nil
CHAPTER – 2
MEAT AND EDIBLE MEAT OFFAL
0201 Meat of bovine animals, fresh and chilled 0.15%
0202 Meat of bovine animals, frozen 0.15%
0203 Meat of swine, fresh, chilled or frozen 0.15%
0204 Meat of sheep or goats, fresh, chilled or frozen 0.15%
0205 Meat of horses, asses, mules or hinnies, fresh, chilled
or frozen 0.15%
0206
Edible offal of bovine animals, swine, sheep, goats,
horses, asses, mules or hinnies, fresh, chilled or
frozen
0.15%
0207
Meat, and edible offal, of the poultry of heading 0105,
fresh, chilled or frozen 0.15%
0208 Other meat and edible meat offal, fresh, chilled or
frozen 0.15%
0209
Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh, chilled, frozen,
salted, in brine, dried or smoked
0.15%
6
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
0210 Meat and edible meat offal, salted, in brine, dried or
smoked; edible flours and meals of meat or meat offal 0.15%
CHAPTER – 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0301 Live fish Kg 2.4% 4
0302 Fish, fresh or chilled, excluding fish fillets and other fish
meat of heading 0304
030201 In chilled form Kg 2.4% 19.3
030299 Others 0.15%
0303 Fish, frozen, excluding fish fillets and other fish meat of
heading 0304 Kg 2.4% 19.3
0304 Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen
030401 In chilled or frozen form Kg 2.4% 19.3
030402 Surimi fish paste Kg 3.6% 9.6
030499 Others 0.15%
0305
Fish, dried, salted or in brine; smoked fish, whether or
not cooked before or during the smoking process;
flours, meals and pellets, of fish fit for human
consumption
0.15%
0306
Crustaceans, whether in shell or not, live, fresh, chilled,
frozen, dried, salted or in brine; smoked crustaceans,
whether in shell or not, whether or not Cooked before
or during the smoking process; crustaceans, in shell,
cooked by steaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brine; flours,
meals and pellets, of crustaceans, fit for human
consumption
030601
Shrimp/prawn in frozen form other than Accelerated
Freeze Dried (AFD) Kg 2.7% 21
030602 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.5% 83.6
030603 Lobster / Crab Kg 2.4% 30.7
030604 Pasteurised tinned chilled crab meat Kg 2.7% 75
030605 Others in chilled or frozen form Kg 2.4% 19.3
7
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
030699 Others 0.15%
0307
Molluscs, whether in shell or not, live, fresh, chilled,
frozen, dried, salted or in brine; smoked molluscs,
whether in shell or not, whether or not Cooked before
or during the smoking process; flours, meals and
pellets of molluscs, fit for human consumption
030701 In chilled or frozen form Kg 2.4% 19.3
030799 Others 0.15%
0308
Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted or in
brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked
before or during the smoking process;flours, meals and
pellets of aquatic Invertebrates other than crustaceans
and molluscs, fit for human consumption
030801 In chilled or frozen form Kg 2.4% 19.3
030899 Others 0.15%
CHAPTER – 4
DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
0401
Milk and cream, not concentrated nor containing
added sugar or other sweetening matter 0.15%
0402
Milk and cream, concentrated or containing added
sugar or other sweetening matter 0.15%
0403
Buttermilk, curdled milk and cream, yogurt, kephir and
other fermented or acidified milk and cream, whether
or not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added
fruit, nuts or cocoa
0.15%
0404
Whey, whether or not concentrated or containing
added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not
containing added sugar or other sweetening matter,
not elsewhere specified or included
0.15%
0405
Butter and other fats and oils derived from milk; dairy
spreads 0.15%
8
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
0406 Cheese and curd 0.15%
0407 Birds’ eggs, in shell, fresh, preserved or cooked 0.15%
0408
Birds’ eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, moulded,
frozen or otherwise preserved, whether or not
containing added sugar or other sweetening matter
0.15%
0409 Natural honey 0.15%
0410
Edible products of animal origin, not elsewhere
specified or included 0.15%
CHAPTER – 5
PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.
0501 Human hair, unworked, whether or not washed or
scoured; waste of human hair 0.15%
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and
other brush making Hair; waste of such bristles or hair 0.15%
0503 Omitted
0504
Guts, bladders and stomachs of animals (other than
fish), whole and pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked
0.15%
0505
Skins and other parts of birds, with their feathers or
down, feathers and parts of feathers (whether or not
with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers
0.15%
0506
Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or
degelatinised powder and waste of these products
0.15%
9
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
0507
Ivory, tortoise-shell, whale-bone and whalebone hair,
horns, antlers, hooves, nails, claws and beaks,
unworked or simply prepared but not cut to shape;
powder and waste of these products
0.15%
0508
Coral and similar materials, unworked or simply
prepared but not otherwise worked; shells of molluscs,
crustaceans or echinoderms and cuttle-bone,
unworked or simply prepared but not cut to shape,
powder and waste thereof
0.15%
0509 Omitted
0510
Ambergris, castoreum, civet and musk; cantharides;
bile, whether or not dried; glands and other animal
products used in the preparation of pharmaceutical
products, fresh, chilled, frozen or otherwise
provisionally preserved
0.15%
0511
Animal products not elsewhere specified or included;
dead animals of chapter 1 or 3, unfit for human
consumption
0.15%
CHAPTER – 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
0601
Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, dormant, in growth or in flower; chicory
plants and roots other than roots of heading 1212
0.15%
0602
Other live plants (including their roots), cuttings and
slips; mushroom spawn 0.15%
0603
Cut flowers and flower buds of a kind suitable for
bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise prepared
0.15%
0604
Foliage, branches and other parts of plants, without
flowers or flower buds and grasses, mosses and
lichens, being goods of a kind suitable for bouquets or
for ornamental purpose, fresh, dried, dyed, bleached,
impregnated or otherwise prepared
0.15%
10
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701 Potatoes, fresh or chilled 0.15%
0702 Tomatoes, fresh or chilled 0.15%
0703 Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled 0.15%
0704 Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled 0.15%
0705 Lettuce (Lactucasativa) and Chicory (Cichorium spp.),
fresh or chilled 0.15%
0706 Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or chilled 0.15%
0707 Cucumbers or gherkins, fresh or chilled 0.15%
0708 Leguminous vegetables, shelled or unshelled, fresh or
chilled 0.15%
0709 Other vegetables, fresh or chilled 0.15%
0710 Vegetables (uncooked or cooked by steaming or boiling
in water), frozen 0.15%
0711
Vegetables provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption
0.15%
0712
Dried vegetables, whole, cut, sliced, broken, or in
powder, but not further prepared 0.15%
0713
Dried leguminous vegetables, shelled, whether or not
skinned or split
071301 Guar Gum Refined Split MT 0.1% 170.1
071399 Others 0.15%
11
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
0714
Manioc, arrowroot, salep, jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch
or inulin content, fresh, chilled, frozen or dried,
whether or not sliced or in the form of pellets; sago
pith
0.15%
CHAPTER – 8
EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS
0801 Coconuts, brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled 0.15%
0802
Other nuts, fresh or dried, whether or not shelled or
peeled 0.15%
0803 Bananas, including plantains, fresh or dried 0.15%
0804 Dates, figs, pineapples, avocados, guavas, mangoes,
and mangosteens,freshordried 0.15%
0805 Citrus fruit, fresh or dried 0.15%
0806 Grapes, fresh or dried 0.15%
0807 Melons (including water-melons) andpapaws
(papayas), fresh 0.15%
0808 Apples, pears and quinces, fresh 0.15%
0809 Apricots, cherries, peaches (including nectarines),
plums and soles, fresh 0.15%
0810 Other fruit, fresh 0.15%
0811
Fruit and nuts, uncooked or cooked by steaming or
boiling in water, frozen, whether or not containing
added sugar or other sweetening matter
0.15%
0812
Fruit and nuts provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption
0.15%
0813
Fruit, dried, other than that of headings 0801 to 0806;
mixtures of nuts or dried fruits of this chapter 0.15%
0814
Peel of citrus fruit or melons (including watermelons),
fresh, frozen, dried or provisionally preserved in brine,
in sulphur water or in other preservative solutions
0.15%
12
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 9
COFFEE, TEA, MATE AND SPICES
0901
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion
0.15%
0902 Tea, whether or not flavoured
090201 Tea in consumer packs/OTS can including tea bags 0.7%
090299 Others 0.15%
0903 Mate 0.15%
0904 Pepper of the genus piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta 0.15%
0905 Vanilla 0.15%
0906 Cinnamon and cinnamon-tree flowers 0.15%
0907 Cloves (whole fruit, cloves and stems) 0.15%
0908 Nutmeg, mace and cardamoms 0.15%
0909 Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries 0.15%
0910 Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices 0.15%
CHAPTER – 10
CEREALS
1001 Wheat and meslin
100101 Wheat Nil
100199 Meslin 0.15%
1002 Rye 0.15%
1003 Barley 0.15%
1004 Oats 0.15%
1005 Maize (corn) 0.15%
1006 Rice
13
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
100601
Rice, packed in plastic bags including bags constructed
of a laminate of plastic with paper and/or aluminium, of
upto 5 Kg net weight
MT ₹20
100602
Rice, packed in plastic bags including bags constructed
of a laminate of plastic with paper and/or aluminium, of
more than 5 Kg and upto 10 Kg net weight
MT ₹15
100603
Rice, packed in plastic bags including bags constructed
of a laminate of plastic with paper and/or aluminium, of
more than 10 Kg and upto 20 Kg net weight
MT ₹10.50
100604
Rice, packed in plastic bags including bags constructed
of a laminate of plastic with paper and/or aluminium, of
more than 20 Kg net weight
MT ₹7.50
100699 Others Nil
1007 Grain sorghum 0.15%
1008 Buckwheat, millet and canary seeds; other cereals 0.15%
CHAPTER – 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.
1101 Wheat or meslin flour 0.15%
1102 Cereal flours other than that of wheat or meslin 0.15%
1103 Cereal groats, meal and pellets 0.15%
1104
Cereal grains otherwise worked (for example, hulled,
rolled, flaked, pearled, sliced, or kibbled), except rice
of heading 1006; germ of cereals, whole,rolled, flaked
or ground
0.15%
1105
Flour, meal, powder, flakes, granules, and pellets of
potatoes 0.15%
1106
Flour, meal and powder of the dried leguminous
vegetables of heading 0713, of sago or of roots or
tubers of heading 0714 or of the products of Chapter
8
110601 Guar Meal MT 0.1% 170.1
14
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
110699 Others 0.15%
1107 Malt, whether or not roasted 0.15%
1108 Starches; inulin 0.15%
1109 Wheat gluten, whether or not dried 0.15%
CHAPTER – 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1201 Soya beans, whether or not broken 0.15%
1202
Ground-nuts, not roasted or otherwise cooked,
whether or not shelled or broken 0.15%
1203 Copra 0.15%
1204 Linseed, whether or not broken 0.15%
1205 Rape or colza seeds, whether or not broken 0.15%
1206 Sunflower seeds, whether or not broken 0.15%
1207
Other oil seeds oleaginous fruits, whether or not
broken 0.15%
1208
Flours and meals of oil seeds or oleaginous fruits, other
than those of mustard 0.15%
1209 Seeds, fruit and spores, of a kind used for sowing 0.15%
1210
Hop cones, fresh or dried, whether or not ground,
powdered or in the form of pellets; lupulin 0.15%
1211
Plants and parts of plants (including seeds and fruits),
of a kind used primarily in perfumery, in pharmacy or
for insecticidal, fungicidal or similar purpose, fresh,
chilled, frozen or dried, whether or not cut, crushed or
powdered
0.15%
1212
Locust beans, seaweeds and other algae, sugar beet
nad sugarcane, fresh, chilled, frozen or dried, whether
or not ground; fruit stones and kernels and other
vegetable products (including unroasted chicory roots
of the variety Ci-choriumintybussativum) of a kind used
primarily for human consumption, not elsewhere
specified or included
0.15%
15
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
1213 Cereal straw and husks, unprepared, whether or not
chopped, ground, pressed or in the form of pellets 0.15%
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),
clover, sainfoin, forage kale, lupines, vetches and
similar forage products, whether or not in the form of
pellets
0.15%
CHAPTER – 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1301 Lac; natural gums, resins, gum-resins and oleoresins
(for example, balsams) 0.15%
1302
Vegetable saps and extracts; pectic substances,
pectinates and pectates; Agar-agar and other
mucilages and thickeners, whether or not modified,
derived from vegetable products
130201 Of Guar Gum MT 0.1% 170.1
130299 Others 0.15%
CHAPTER – 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,
NOT ELSEWHERE SPECIFIED OR INCLUDED.
1401
Vegetable material of a kind used primarily for plaiting
(for example, bamboos, rattans, reeds, rushes, osier,
raffia, cleaned, bleached or dyed cereal straw, and lime
bark)
0.15%
1402 Omitted
1403 Omitted
1404 Vegetable products not elsewhere specified or
included 0.15%
CHAPTER – 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1501
Pig fat (including lard) and poultry fat, other than that
of heading 0209 or 1503 0.15%
1502
Fats of bovine animals, sheep or goats, other than
those of heading 1503 0.15%
16
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
1503 Lard stearin, lard oils, oleostearin, oleo-oil and tallow
oil, not emulsified or mixed or otherwise prepared 0.15%
1504
Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not chemically
modified
150401 Fish oil Kg 2.4% 2.7
150499 Others 0.15%
1505
Wool grease and fatty substances derived therefrom
(including lanolin) 0.15%
1506 Other animal fats and oils and their fractions, whether
or not refined, but not chemically modified 0.15%
1507 Soya-bean oil and its frac-tions, whether or not refined,
but not chemically modified 0.15%
1508 Ground-nut oil and its fractions, whether or not
refined, but not chemically modified 0.15%
1509 Olive oil and its fractions, whether or not refined, but
not chemically modified 0.15%
1510
Other oils and their fractions obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of heading 1509
0.15%
1511 Palm oil and its fractions, whether or not refined, but
not chemically modified 0.15%
1512
Sunflower seed, safflower or cotton seed oil and their
fractions thereof, whether or not refined, but not
chemically modified
0.15%
1513
Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified
0.15%
17
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
1514 Rape, colza or mustard oil and its fractions thereof,
whether or not refined, but not chemically modified 0.15%
1515
Other fixed vegetable fats and oils (including jojoba oil)
and their fractions, whether or not refined, but not
chemically modified
0.15%
1516
Animal or vegetable fats and oils and their fractions,
partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidinised, whether or not refined, but
not further prepared
0.15%
1517
Margarine; edible mixture or preparations of animal or
vegetable fats or oils or of fractions of different fats or
oils of this Chapter, other than edible fats or oils or
their fractions of heading 1516
0.15%
1518
Animal or vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated, sulphu-rised, blown,
polymerised by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of
heading 1516; inedible mixtures or preparations of
animal or vegetable fats or oils or of fractions of
different fats or oils of this Chapter, not elsewhere
specified or included
0.15%
1519 Omitted
1520 Glycerol, crude; glycerol waters and glycerol lyes 0.15%
1521
Vegetable waxes (other than triglycerides), Beeswax,
other insect waxes and spermaceti, whether or not
refined or coloured
0.15%
1522
Degras: residues resulting from the treatment of fatty
substances or animal or vegetable waxes
0.15%
CHAPTER – 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1601 Sausages and similar products, of meat, meat offal or
blood; food preparations based on these products 0.15%
1602 Other prepared or preserved meat, meat offal or blood 0.15%
18
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
1603 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates
160301 Of fish or crustaceans in chilled or frozen form Kg 2.4% 19.3
160399 Others 0.15%
1604 Prepared or preserved fish, caviar and caviar
substitutes prepared from fish eggs
160401 Surimi analogue product Kg 3.6% 9.6
160499 Others 0.15%
1605
Crustaceans, molluscs and other aquatic invertebrates,
prepared or preserved
160501
Shrimp/prawn in frozen form other than Accelerated
Freeze Dried (AFD) Kg 2.7% 21
160502 Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.5% 83.6
160503 Lobster / Crab Kg 2.4% 30.7
160504 Pasteurised tinned chilled crab meat Kg 2.7% 75
160505 Others in chilled or frozen form Kg 2.4% 19.3
160599 Others 0.15%
CHAPTER – 17
SUGARS AND SUGAR CONFECTIONERY
1701
Cane or beet sugar and chemically pure sucrose, in
solid form 0.15%
1702
Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar
syrups not containing added flavouring or colouring
matter; artificial honey, whether or not mixed with
natural honey; caramel
0.15%
1703
Molasses resulting from the extraction or refining of
sugar 0.15%
1704
Sugar confectionery (including white chocolate), not
containing cocoa 0.15%
CHAPTER – 18
COCOA AND COCOA PREPARATIONS
1801 Cocoa beans, whole or broken, raw or roasted 0.15%
1802 Cocoa shells, husks, skins and other cocoa waste 0.15%
19
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
1803 Cocoa paste, whether or not defatted 0.15%
1804 Cocoa butter, fat and oil 0.15%
1805 Cocoa powder, not containing added sugar or other
sweetening matter 0.15%
1806 Chocolate and other food preparations containing
cocoa 0.15%
CHAPTER – 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
1901
Malt extract; food preparations of flour, groats, meal,
starch or malt extract, not containing cocoa or
containing less than 40%by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified or
included; food preparations of goods of headings
0401 to 0404,not containing cocoa or containing less
than 5% by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or included
0.15%
1902
Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as
spaghettimacaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared
0.15%
1903
Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls, siftings or
in similar forms
0.15%
1904
Prepared foods obtained by the swelling or roasting
of cereals or cereal products (for example, corn
flakes); cereals [other than maize (corn) ] in grain
form or in the form of flakes or other worked grains
(except flour, groats and meal), pre-cooked or
otherwise prepared, not elsewhere specified or
included
0.15%
1905
Bread, pastry, cakes, biscuits and other bakers’ wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products
0.15%
20
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 20
PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
2001
Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid
0.15%
2002
Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid 0.15%
2003
Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid 0.15%
2004
Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading 2006
0.15%
2005
Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, other than
products of Heading 2006
0.15%
2006
Vegetables, fruits, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glace or
crystallised)
0.15%
2007
Jams, fruit jellies, marmalades, fruit or nut puree and
fruit or nut pastes, obtained by cooking, whether or
not containing added sugar or other sweetening
matter
0.15%
2008
Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing
added sugar or other sweetening matter or spirit, not
elsewhere specified or included
0.15%
2009
Fruit juices (including grape must) and vegetable
juices, unfermented and not containing added spirit,
whether or not containing added sugar or other
sweetening matter
0.15%
CHAPTER – 21
MISCELLANEOUS EDIBLE PREPARATIONS
2101
Extracts, essences and concentrates, of coffee, tea or
mate and preparations with a basis of these products
or with a basis of coffee, tea or mate; roasted chicory
and other roasted coffee substitutes, and extracts,
essences and concentrates thereof
210101 Instant Coffee 0.7%
21
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
210199 Others 0.15%
2102
Yeasts (active or inactive); other single cell micro-
organisms, dead (but not including vaccines of heading
3002); prepared baking powders
0.15%
2103
Sauces and preparations therefor, mixed condiments
and mixed seasonings; mustard flour and meal and
prepared mustard
0.15%
2104
Soups and broths and preparations therefor,
homogenized composite food preparations 0.15%
2105
Ice cream and other edible ice, whether or not
containing cocoa 0.15%
2106 Food preparations not elsewhere specified or included 0.15%
CHAPTER – 22
BEVERAGES, SPIRITS AND VINEGAR
2201
Waters, including natural or artificial mineral waters
and aerated waters, not containing added sugar or
other sweetening matter nor flavoured; ice and snow
220101 Bottled Water 0.15%
220199 Others Nil
2202
Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading 2009
0.15%
2203 Beer made from malt 0.15%
2204
Wine of fresh grapes, including fortified wines; grape
must other than that of heading 2009 0.15%
2205
Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances 0.15%
2206
Other fermented beverages (for example, cider, perry,
mead, sake); mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or
included
0.15%
22
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2207
Undenatured ethyl alcohol of an alcoholic strength by
volume of 80% vol. or higher; ethyl alcohol and other
spirits, denatured, of any strength
0.15%
2208
Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol; spirit, liquors and other
spirituous beverages
0.15%
2209
Vinegar and substitutes for vinegar obtained from
acetic acid 0.15%
CHAPTER – 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2301
Flours, meals and pellets, of meat or meat offal, of fish
or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption; greaves
230101 Fish meal Kg 2.4% 2.7
230199 Others 0.15%
2302
Bran, sharps and other residues, whether or not in the
form of pellets, derived from the sifting, milling or
other working of cereals or of leguminous plants
0.15%
2303
Residues of starch manu-facture and similar residues,
beet-pulp, bagasse and other waste of sugar
manufacture, brewing or distilling dregs and waste,
whether or not in the form of pellets
0.15%
2304
Oil-cake and other solid residues whether or not
ground or in the form of pellets, resulting from the
extraction of soyabean oil
0.15%
2305
Oil-cake and other solied residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground-nut oil
0.15%
2306
Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of vegetable fats or oils, other than those of
heading 2304 or 2305
0.15%
2307 Wine lees; argol 0.15%
23
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2308
Vegetable materials and vegetable waste, vegetable
residues and by products, whether or not in the form
of pellets, of a kind used in animal feeding, not
elsewhere specified or included
0.15%
2309 Preparations of a kind used in animal feeding 0.15%
CHAPTER – 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401 Unmanufactured tobacco; tobacco refuse 0.15%
2402
Cigar, cheroots, cigarillos and cigarettes, of tobacco or
of tobacco substitutes 0.15%
2403
Other manufactured tobacco and manufactured
tobacco substitute; “homogenized” or “reconstituted”
tobacco; tobacco extract and essences
0.15%
CHAPTER – 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
2501
Salt (including table salt and denatured salt) and pure
sodium chloride, whether or not in aqueous solution or
containing added anti-caking or free flowing agents; sea
water
250101
Common salt (including iodised salt) in HDPE/LDPE/PP
pack/ bags 0.15%
250199 Others Nil
2502 Unroasted iron pyrites Nil
2503
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur Nil
2504 Natural graphite
250401 Carbofoil of various grades (chemically acid treated
graphite) 0.15%
250499 Others Nil
2505
Natural sands of all kinds, whether or not coloured,
other than metal-bearing sands of Chapter 26 Nil
24
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2506
Quartz (other than natural sands); quartzite, whether or
not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape
Nil
2507 Kaolin and other kaolinic clays, whether or not calcined
250701 Calcined kaolin packed in LDPE/HDPE/PP bags 0.15%
250799 Others Nil
2508
Other clays (not including expanded clays of heading
6806), andalusipe, kyanite and sillimanite, whether or
not calcined; mullite; chamotte or dinas earths
250801 Processed Bentonite 0.15%
250899 Others Nil
2509 Chalk Nil
2510
Natural calcium phosphates, natural aluminium calcium
phosphates and phosphatic chalk Nil
2511
Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined, other
than barium oxide of heading 2816
Nil
2512
Siliceous fossil meals (for example, kieselguhr, tripolite
and diatomite) and similar siliceous earths, whether or
not calcined, of an apparent specific gravity of 1 or less
Nil
2513
Pumice stone; emery; natural corundum, natural garnet
and other natural abrasives, whether or not heat-
treated
Nil
2514
Slate, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape
Nil
2515
Marble, travertine, ecaussine and other calcareous
monumental or building stone of an apparent specific
gravity of 2.5 or more, and alabaster, whether or not
roughly trimmed or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular (including square)
shape
Nil
25
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2516
Granite, porphyry, basalt, sandstone and other
monumental or building stone, whether or not roughly
trimmed or merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including square) shape
Nil
2517
Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
metalling or for railway or other ballast, shingle and
flint, whether or not heat-treated; macadam of slag,
dross or similar industrial waste, whether or not
incorporating the materials cited in the first part of the
heading; tarred macadam; granules, chippings and
powder, of stones of heading 2515 or 2516, whether or
not heat-treated
Nil
2518
Dolomite, whether or not calcined or sintered, including
dolomite roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape; dolomite ramming mix
Nil
2519
Natural magnesium carbonate (magnesite); fused
magnesia; deadburned (sintered) magnesia, whether or
not containing small quantities of other oxides added
before sintering; other magnesium oxide, whether or
not pure
Nil
2520
Gypsum; anhydrite; plasters (consisting of calcined
gypsum or calcium sulphate) whether or not coloured,
with or without small quantities accelerators or
retarders
Nil
2521
Limestone flux; limestone and other calcareous stones,
of a kind used for the manufacture of lime or cement Nil
2522
Quicklime, slaked lime and hydraulic lime, other than
calcium oxide and hydroxide of heading 2825 Nil
2523
Portland cement, aliminous, slag cement, supersulphate
cement and similar hydraulic cement, whether or not
coloured or in the form of clinkers
1%
2524 Asbestos Nil
2525 Mica, including splittings; mica waste Nil
26
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2526
Natural steatite, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into blocks or slabs
of a rectangular (including square) shape; talc
Nil
2527 Omitted
2528
Natural borates and concentrates thereof (whether or
not calcined), but not including borates separated from
natural brine; natural boric acid containing not more
than 85% of H3BO3 Calculated on the dry weight
Nil
2529
Feldspar; leucite; nepheline and nephelinesyenite;
fluorspar Nil
2530
Mineral substances not else-where specified or
included Nil
CHAPTER – 26
ORES, SLAG AND ASH
2601 Iron ores and concentrates, including roasted iron
pyrites
260101 Iron ore Pellets 1%
260199 Others Nil
2602
Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with a
manganses content of 20% or more, calculated on the
dry weight
Nil
2603 Copper ores and concentrates Nil
2604 Nickel ores and concentrates Nil
2605 Cobalt ores and concentrates Nil
2606 Aluminium ores and concentrates
260601 Calcined bauxite 0.15%
260699 Others Nil
2607 Lead ores and concentrates Nil
2608 Zinc ores and concentrates Nil
2609 Tin ores and concentrates Nil
2610 Chromium ores and concentrates Nil
27
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2611 Tungsten ores and concentrates Nil
2612 Uranium ores and concentrates Nil
2613 Molybdenum ores and concentrates Nil
2614 Titanium ores and concentrates Nil
2615
Niobium, tantalum, vanadium or zirconium ores and
concentrates Nil
2616 Preciousmetal ores and concentrates Nil
2617 Other ores and concentrates Nil
2618
Granulated slag (slag sand) from the manufacture of
iron or steel 1%
2619
Slag, dross (other than granulated slag), scaling and
other waste from the manufacture of iron or steel Nil
2620
Slag, ash and residues (other than from the
manufacture of iron or steel), containing arsenic,metal
or their compounds
Nil
2621
Other slag, and ash, including seaweed ash (kelp); ash
and residues from the incine-ration of municipal waste Nil
CHAPTER – 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
2701
Coal; Briquettes, ovoids and similar solid fuels
manufactured from coal Nil
2702 Lignite, whether or not agglomerated, excluding jet Nil
2703
Peat (including peat litter), whether or not
agglomerated Nil
2704 Coke and semi-coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon Nil
2705
Coal gas, water gas, producer gas and similar gases,
other than petroleum gases and other gaseous
hydrocarbons
Nil
28
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2706
Tar distilled from coal, from lignite or from peat and
other mineral tars, whether or not dehydrated or
partially dis-tilled, including reconstituted
Nil
2707
Oils and other products of the distillation of high
temperature coal tar similar products in which the
weight of the aromatic constituents exceeds that of the
non-aromatic constituents
Nil
2708
Pitch and pitch coke, obtained from coal tar or from
other mineral tars Nil
2709
Petroleum oils and oils obtained from bituminous
minerals, crude Nil
2710
Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not elsewhere
specified or included, containing by weight 70% or
more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations; waste oils
271001 Industrial/automotive lubricants 1.5%
271099 Others Nil
2711 Petroleum gases and other gaseous hydrocarbons Nil
2712
Petroleum jelly, paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignite wax, peat
wax, other mineral waxes, and similar products
obtained by synthesis or by other processes, whether
or not coloured
Nil
2713
Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from
bituminous minerals
271301 Calcined petroleum coke MT 2.7% 868.8
271399 Others Nil
2714
Bitumen and asphalt, natural; bituminous or oil shale
and tar sands; asphaltites and asphaltic rocks Nil
2715
Bituminous mixtures based on natural asphalt, on
natural bitumen, on petroleum bitumen, on mineral tar
or on mineral tar pitch (for example, bituminous
mastics, cut backs)
Nil
2716
Electrical energy
Nil
29
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS,
OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
2801 Fluorine, chlorine, bromine and iodine 1.1%
2802 Sulphur, sublimed or precipitated; colloidal sulphur 1.1%
2803 Carbon (carbon blacks and other forms of carbon not
elsewhere specified or included) 1.1%
2804 Hydrogen, rare gases and other non-metals 1.1%
2805
Alkali or alkaline-earth metals; rare-earth metals,
scandium and yttrium, whether or not intermixed or
interalloyed; mercury
1.1%
2806
Hydrogen chloride (hydrochloric acid); chlorosulphuric
acid 1.1%
2807 Sulphuric acid; oleum 1.1%
2808 Nitric acid; sulphonitric acids 1.1%
2809
Diphosphorus pentaoxide; phosphoric acid;
polyphosphoric acids, whether or not chemically
defined
1.1%
2810 Oxides of boron; boric acids 1.1%
2811 Other inorganic acids and other inorganic oxygen
compounds of non-metals 1.1%
2812 Halides and halide oxides of non-metals 1.1%
2813 Sulphides of non-metals; commercial phosphorus
trisulphide 1.1%
2814 Ammonia, anhydrous or in aqueous solution 1.1%
2815
Sodium hydroxide (caustic soda); potassium hydroxide
(caustic potash); peroxides of sodium or potassium 1.1%
2816 Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or barium 1.1%
2817 Zinc oxide; zinc peroxide 1.1%
30
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2818 Artificial corundum, whether or not chemically
defined; aluminium oxide; aluminium hydroxide 1.1%
2819 Chromium oxides and hydroxides 1.1%
2820 Manganese oxides 1.1%
2821
Iron oxides and hydroxides; earth colours containing
70% or more by weight of combined iron evaluated as
Fe2O3
1.1%
2822 Cobalt oxides and hydroxides; commercial cobalt
oxides 1.1%
2823 Titanium oxides 1.1%
2824 Lead oxides; red lead and orange lead 1.1%
2825
Hydrazine and hydroxyl- amine and their inorganic
salts; other inorganic bases; other metal oxides,
hydroxides and peroxides
1.1%
2826 Fluorides; fluorosilicates, fluoroaluminates and other
complex fluorine salts 1.1%
2827
Chlorides, chloride oxides and chloride hydroxides;
bromides and bromide oxides; iodides and iodide
oxides
1.1%
2828
Hypochlorites; commercial calcium hypochlorites;
chlorites; hypobromites 1.1%
2829
Chlorates and perchlorates; bromates and
perbromates; iodates and periodates 1.1%
2830
Sulphides; polysulphides, whether or not chemically
defined 1.1%
2831 Dithionites and sulphoxylates 1.1%
2832 Sulphites; thiosulphates 1.1%
2833 Sulphates; alums; peroxo-sulphates (persulphates) 1.1%
2834 Nitrites; nitrates 1.1%
2835
Phosphinates (hypo-phosphites), phosphonates
(phosphites) and phosphates; polyphosphates,
whether or not chemically defined
1.1%
31
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2836
Carbonates; peroxo-carbonates (percarbonates);
commercial ammonium carbonate containing
ammonium carbamate
1.1%
2837 Cyanides, cyanide oxides and complex cyanides 1.1%
2838 Deleted
2839 Silicates; commercial alkali metal silicates 1.1%
2840 Borates; peroxoborates (perborates) 1.1%
2841 Salts of oxometallic or peroxometallic acids 1.1%
2842
Other salts of inorganic acids or peroxoacids, (including
aluminosilicates whether or not chemically defined),
other than azides
1.1%
2843
Colloidal precious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals
Nil
2844
Radioactive chemical elements and radioactive
isotopes (including the fissile or fertile chemical
elements and isotopes) and their compounds; mixtures
and residues containing these products
Nil
2845
Isotopes other than those of heading 2844;
compounds, inorganic or organic, of such isotopes,
whether or not chemically defined
1.1%
2846
Compounds, inorganic or organic, of rare-earth metals,
of yttrium or of scandium or of mixtures of these
metals
1.1%
2847 Hydrogen peroxide, whether or not solidified with urea 1.1%
2848 Omitted
2849 Carbides, whether or not chemically defined 1.1%
2850
Hydrides, nitrides, azides, silicides and borides,
whether or not chemically defined, other than
compounds which are also carbides of heading 2849
1.1%
2851 Deleted
2852
Inorganic or organic compounds of mercury, whether
or not chemically defined, excluding amalgams 1.1%
32
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2853
Phosphides, whether or not chemically defined,
excluding ferrophosphorus; other inorganic
compounds (including distilled or conductivity water
and water of similar purity); liquid air (whether or not
rare gases have been removed); compressed air;
amalgams, other than amalgams of precious metals
1.1%
CHAPTER – 29
ORGANIC CHEMICALS
2901 Acyclic hydrocarbons 1.5%
2902 Cyclic hydrocarbons 1.5%
2903 Halogenated derivatives of hydrocarbons 1.5%
2904
Sulphonated, nitrated or nitrosated derivatives of
hydrocarbons, whether or not halogenated
290401 4,4- Dinitrostilbene 2,2- disulphonic acid 1.9%
290499 Others 1.5%
2905 Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives 1.5%
2906
Cyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives 1.5%
2907 Phenols; phenol-alcohols
290701 Para Cresol 1.7%
290799 Others 1.5%
2908
Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols 1.5%
2909
Ethers, ether-alcohols, ether-phenols, ether-alcohol-
phenols, alcohol peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined), and
their halogenated, sulphonated, nitrated or nitrosated
derivatives
1.5%
2910
Epoxides, epoxyalcohols, epoxyphenols and expoxy-
ethers, with a three-membered ring, and their
halogenated, sulphonated, nitrated or nitrosated
derivatives
1.5%
2911
Acetals and hemiacetals, whether or not with other
oxygen function, and their halogenated, sulphonated,
nitrated or nitrosated derivatives
1.5%
2912
Aldehydes, whether or not with other oxygen function;
cyclic polymers of aldehydes; paraformaldehyde
33
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
291201 Para Anisic Aldehyde 1.5%
291299 Others 1.5%
2913
Halogenated, sulphonated, nitrated or nitrosated
derivatives of products of heading 2912 1.5%
2914
Ketones and Quinones, whether or not with other
oxygen function, and their halogenated, sulphonated,
nitrated or nitrosated derivatives
1.5%
2915
Saturated acyclic mono-carboxylic acids and their
anhydrides, halides, peroxides and peroxyacids; their
halo-genated, sulphonated, nitrated or nitrosated
derivatives
1.5%
2916
Unsaturated acyclic mono-carboxylic acids, cyclic
mono-carboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives
1.5%
2917
Polycarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives
1.5%
2918
Carboxylic acids with additional oxygen function and
their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated
derivatives
1.5%
2919
Phosphoric esters and their salts, including lacto-
phosphates; their halogenated, sulphonated, nitrated
or nitrosated derivatives
1.5%
2920
Esters of other inorganic acids of non-metals
(excluding esters of hydrogen halides) and their salts;
their halogenated, sulphonated, nitrated or nitrosated
derivatives
1.5%
2921 Amine- function compounds
292101 4,4 DiaminoDiphenylSulfone Kg 3.2% 25.8
292102 Ortho Chloro Para Nitro Aniline Kg 2.7% 6.6
292199 Others 1.5%
2922 Oxygen-function amino-compounds 1.5%
2923
Quaternary ammonium salts and hydroxides; lecithins
and other phosphoaminolipids, whether or not
chemically defined
1.5%
34
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2924 Carboxyamide-function compounds; amide-function
compounds of carbonic acid 1.5%
2925
Carboxyimide-function compounds (including saccharin
and its salts) and imine-function compounds 1.5%
2926 Nitrile-function compounds 1.5%
2927 Diazo-, azo- or azoxy-Compounds 1.5%
2928 Organic derivatives of hydrazine or of hydroxylamine 1.5%
2929 Compounds with other nitrogen function 1.5%
2930 Organo-sulphur compounds 1.5%
2931 Other organo-inorganic compounds 1.5%
2932
Heterocyclic compounds with oxygen hetero-atom (s)
only 1.5%
2933
Heterocyclic compounds with nitrogen hetero-atom (s)
only 1.5%
2934
Nucleic acids and their salts; whether or not chemically
defined; other heterocyclic compounds 1.5%
2935 Sulphonamides 1.5%
2936
Provitamins and vitamins, natural or reproduced by
synthesis (including natural concentrates), derivatives
thereof used primarily as vitamins, and intermixtures
of the foregoing, whether or not in any solvent
1.5%
2937
Hormones, prostaglandins, thromboxanes and leuko-
trienes, natural or reproduced by synthesis; derivatives
and structural analogues thereof, including chain
modified polypeptides, used primarily as hormones
1.5%
2938
Glycosides, natural or reproduced by synthesis and
their salts, ethers, esters and other derivatives 1.5%
2939
Alkaloids, natural or reproduced by synthesis, and their
salts, ethers, esters and other derivatives 1.5%
2940
Sugars, chemically pure, other than sucrose, lactose,
maltose, glucose and fructose; sugar ethers, sugar
acetals and sugar esters, and their salts, other than
products of headings 2937, 2938 or 2939
1.5%
2941 Antibiotics 1.5%
35
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
2942 Other organic compounds 1.5%
CHAPTER – 30
PHARMACEUTICAL PRODUCTS
3001
Glands and other organs for organo-therapeutic uses,
dried, whether or not powdered; extracts of glands or
other organs or of their secretions for organo
therapeutic uses; heparin and its salts; other human or
animal substances prepared for therapeutic or
prophylactic uses, not elsewhere specified or included
Nil
3002
Human blood; animal blood prepared for therapeutic,
prophylactic or diagnostic uses; antisera and other
blood fractions and immunological products, whether
or not modified or obtained by means of
biotechnological processes; vaccines, toxins, cultures of
microorganisms (excluding yeasts) and similar products
Nil
3003
Medicaments (excluding goods of heading 3002,3005
or 3006) consisting of two or more constituents which
have been mixed together for therapeutic or
prophylactic uses, not put up in measured doses or in
forms or packing for retail sale
1.5%
3004
Medicaments (excluding goods of heading 3002, 3005
or 3006) consisting of mixed or unmixed products for
therapeutic or prophylactic uses, put up in measured
doses (including those in the form of transdermal
administration systems) or in forms or packings for
retail sale
1.5%
3005
Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices),
impreg-nated or coated with pharma-ceutical
substances or put up in forms or packings for retail sale
for medical, surgical, dental or veterinary purposes
300501
Gauge swabs, labsponge, abdominal swabs/pads, gauge
rolls 1.6%
300599 Others 1.5%
3006
Pharmaceutical goods specified in note 4 to this
Chapter 1.5%
36
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 31
31 FERTILIZERS Nil
CHAPTER – 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING
MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
3201 Tanning extracts of vegetable origin; tannins and their
salts, ethers, esters and other derivatives 1.5%
3202
Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether or
not containing natural tanning substances; enzymatic
preparations for pre-tanning
1.5%
3203
Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black),
whether or not chemically defined; preparations as
specified in Note 3 to this Chapter based on colouring
matter of vegetable or animal origin
1.5%
3204
Synthetic organic colouring matter, whether or not
chemically defined; prepara-tions as specified in Note 3
to this Chapter based on synthetic organic colouring
matter; synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores,
whether or not chemically defined
320401 AZO Black Dix (Acid Black) 1.8%
320402 Reactive dyes Kg 2.8% 13.1
320403 Pigment violet Kg 2.5% 73.3
320404 Yellow 3 (Food colouring agent, Sunset Yellow) 1.9%
320405 Sulphur black(Sulphur based colouring matter) Kg 2.2% 3.4
320406 Solvent black (Solvent based colouring matter) 1.9%
320407 Optical brightener (Optical whitening agent) Kg 2.4% 13.5
320499 Others 1.5%
3205
Colour lakes; preparations as specified in Note 3 to this
Chapter based on colour lakes 1.5%
3206
Other colouring matter; preparations as specified in
Note 3 to this Chapter, other than those of headings
3203, 3204 or 3205; inorganic products of a kind used
as luminophores, whether or not chemically defined
1.5%
37
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3207
Prepared pigments, prepared opacifiers and prepared
colours, vitrifiable enamels and glazes, engobes (slips),
liquid lustres and similar preparations, of a kind used in
the ceramic enamelling or glass industry; glass frit and
other glass, in the form of powder, granules or flakes
1.5%
3208
Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in a non-
aqueous medium; solutions as defined in Note 4 to this
Chapter
1.5%
3209
Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in an aqueous
medium
1.5%
3210
Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments of
a kind used for finishing leather
1.5%
3211 Prepared driers 1.5%
3212
Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other
colouring matter put up in forms or packings for retail
sale
1.5%
3213
Artists’, students’ or signboard painters’ colours,
modifiying tints, amusement colours and the like, in
tablets, tubes, jars, bottles, pans or in similar forms or
packings
1.5%
3214
Glaziers’ putty, grafting putty, resin cements, caulking
compounds and other mastics; painters’ fillings; non-
refractory surfacing prepartions for facades, indoor
walls, floors, ceilings or the like
1.5%
3215
Printing ink, writing or drawing ink and other inks,
whether or not concentrated or solid
1.5%
38
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
3301
Essential oils (terpene-less or not), including concretes
and absolutes; resinoids; extracted oleoresins;
concentrates of essential oils in fats,in fixed oils, in
waxes or the like, obtained by enfleurage or
maceration; terpenic by-products of the
deterpenation of essential oils; aqueous distillates
and aqueous solutions of essential oils
0.15%
3302
Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one or
more of these substances, of a kind used as raw
materials in industry; other preparations based on
odoriferous substances, of a kind used for the
manufacture of beverages
330201 Synthetic Perfumery Compounds 1.5%
330299 Others 0.15%
3303 Perfumes and toilet waters 1.5%
3304
Beauty or make-up prepara-tions and preparations for
the care of the skin (other than medicaments),
including sunscreen or suntan preparations; manicure
or pedicure preparations
1.5%
3305 Preparations for use on the hair 1.5%
3306
Preparations for oral or dental hygiene, including
denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual
retail packages
1.5%
3307
Pre-shave, shaving or after-shave preparations,
personal deodorants, bath prepara-tions, depilatories
and other perfumery, cosmetic or toilet preparations,
not elsewhere specified or included, prepared room
deodorisers, whether or not perfumed or having
disinfectant properties
330701
Perfumed Agarbatti / Incense sticks / Dhoop / Loban
Kg 3.9% 22.3
330799
Others
1.5%
39
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL
WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES,
MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
3401
Soap; organic surface-active products and preparations
for use as soap, in the form of bars, cakes, moulded
pieces or shapes, whether or not containing soap;
organic surface-active products and preparations for
washing the skin, in the form of liquid or cream and put
up for retail sale, whether or not containing soap;
paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent
1.5%
3402
Organic surface-active agents (other than soap),
surface-active preparations, washing preparations
(including auxiliary washing preparations) and cleaning
preparations, whether or not containing soap, other
than those of heading 3401
1.5%
3403
Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, anti-
rust or anti-corrosion preparations and mould release
prepara-tions, based on lubricants) and preparations of
a kind used for the oil or grease treatment of textile
materials, leather,fur skins or other materials, but
excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum oils
or of oils obtained from bituminous minerals
1.5%
3404 Artificial waxes and prepared waxes 1.5%
3405
Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and
powders and similar preparations (whether or not in
the form of paper, wadding, felt, nonwovens, cellular
plastics or cellular rubber, impregnated, coated or
covered with such preparations), excluding waxes of
heading 3404
1.5%
3406 Candles, tapers and the like 1.5%
40
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3407
Modelling pastes, including those put up for children’s
amusement; preparations known as “dental wax” or as
“dental impression compounds”, put up in sets, in
packings for retail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined gypsum or
calcium sulphate)
1.5%
CHAPTER – 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
3501 Casein, caseinates and other casein derivatives; casein
glues 0.15%
3502
Albumins (including concentrates of two or more
whey proteins, containing by weight more than 80%
whey proteins, calculated on the dry matter),
albuminates and other albumin derivatives
0.15%
3503
Gelatin [including gelatin in rectangular (including
square) sheets, whether or not surface-worked or
coloured] and gelatin derivatives; isinglass; other
glues of animal origin, excluding casein glues of
heading 3501
1.5%
3504
Peptones and their derivatives; other protein
substances and their deri-vatives, not elsewhere
speci-fied or included; hide powder, whether or not
chromed
1.5%
3505
Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches
1.5%
3506
Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable for
use as glues or adhesives, put up for retail sale as
glues or adhesives, not exceeding a net weight of 1 Kg
1.5%
3507
Enzymes; prepared enzymes not elsewhere specified
or included 1.5%
CHAPTER – 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
3601 Propellant powders 1.5%
3602 Prepared explosives, other than propellant powders 1.5%
41
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3603 Safety fuses; detonating fuses; percussion or
detonating caps; igniters; electric detonators 1.5%
3604 Fireworks, signalling flares, rain rockets, fog signals
and other pyrotechnic articles 1.5%
3605
Matches, other than pyrotechnic articles of heading
3604 1.5%
3606
Ferro-cerium and other pyrophoric alloys in all forms;
articles of combustible materials as specified in Note
2 to this Chapter
1.5%
CHAPTER – 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
3701
Photographic plates and film in the flat, sensitised,
un-exposed, of any material other than paper,
paperboard or textiles; instant print-film in the flat,
sensitised, unexposed, whether or not in packs
1.5%
3702
Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paper-board or
textiles; instant print film in rolls, sensitised,
unexposed
1.5%
3703
Photographic paper, paperboard and textiles
sensitised, unexposed 1.5%
3704
Photographic plates, film, paper, paper board and
textiles, exposed but not developed 1.5%
3705
Photographic plates and film, exposed and developed,
other than cinematographic film 1.5%
3706
Cinematographic film, exposed and developed,
whether or not incorporating sound track or
consisting only of sound track
1.5%
3707
Chemical preparations for photographic uses (other
than varnishes, glues, adhesives and similar
preparations); unmixed products for photographic
uses, put up in measured portions or put up for
retail sale in a form ready for use
1.5%
CHAPTER – 38
MISCELLANEOUS CHEMICAL PRODUCTS
3801
Artificial graphite; colloidal or semi-colloidal graphite;
preparations based on graphite or other carbon in the
form of pastes, blocks, plates or other semi-
manufactures
1.5%
42
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3802 Activated carbon; activated natural mineral products;
animal black, including spent animal black 1.5%
3803 Tall oil, whether or not refined 1.5%
3804
Residual lyes for the manufacture of wood pulp,
whether or not concentrated, desugared or chemically
treated, including lignin sulphonates, but excluding tall
oil of Heading 3803
1.5%
3805
Gum, wood or sulphate turpentine and other terpenic
oils produced by the distillation or other treatment of
coniferous woods; crude dipentene; sulphite
turpentine and other crude paracymene; pine oil
containing alpha-terpineol as the main constituent
1.5%
3806
Rosin and resin acids, and derivatives thereof; rosin
spirit and rosin oils; run gums 1.5%
3807
Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers’ pitch and similar
preparations based on rosin, resin acids or on
vegetable pitch
1.5%
3808
Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-growth regulators,
disinfec-tants and similar products, put up in forms or
packings for retail sale or as preparations or articles
(for example, sulphur-treated bands,wicks and
candles,and fly-papers)
380801 2,4-Dichloro Phenoxy Acetic Acid Kg 4.2% 7.4
380899 Others 1.5%
3809
Finishing agents, dye carriers to accelerate the dyeing
or fixing of dye-stuffs and other products and
preparations (for example, dressings and mordants), of
a kind used in the textile, paper, leather or like
industries, not elsewhere specified or included
1.5%
3810
Pickling preparations for metal surfaces; fluxes and
other auxiliary preparations for soldering, brazing or
welding; soldering, brazing or welding powders and
pastes consisting of metal and other materials;
preparations of a kind used as cores or coatings for
welding electrodes or rods
1.5%
43
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3811
Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive
preparations and other prepared additives, for mineral
oils (including gasoline) or for other liquids used for the
same purposes as mineral oils
1.5%
3812
Prepared rubber accelerators; compound plasticisers
for rubber or plastics, not elsewhere specified or
included; anti-oxidising preparations and other
compound stabilisers for rubber or plastics
1.5%
3813
Preparations and charges for fire-extinguishers;
charged fire-extinguishing grenades 1.5%
3814
Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint or
varnish removers
1.5%
3815
Reaction initiators, reaction accelerators and catalytic
preparations, not elsewhere specified or included 1.5%
3816
Refractory cements, mortars, concretes and similar
compositions, other than products of heading 3801 1.5%
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes,
other than those of Heading 2707 or 2902 1.5%
3818
Chemical elements doped for use in electronics, in the
form of discs, wafers or similar forms; chemical
compounds doped for use in electronics
1%
3819
Hydraulic brake fluids and other prepared liquids for
hydraulic transmission, not containing or containing
less than 70% by weight of petroleum oils or oils
obtained from bituminous minerals
1.5%
3820 Anti-freezing preparations and prepared de-icing fluids 1.5%
3821
Prepared culture media for development or
maintenance of micro-organisms (including viruses and
the like) or of plant, human or animal cells
1.5%
3822
Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents whether or
not on a backing, other than those of heading 3002 or
3006; certified reference materials
1.5%
3823
Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols 1.5%
44
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3824
Prepared binders for foundry moulds or cores;
chemical products and preparations of the chemical or
allied industries (including those consisting of mixtures
of natural products), not elsewhere specified or
included
1.5%
3825
Residual products of the chemical or allied industries,
not elsewhere specified or included; municipal waste;
sewage sludge; other wastes specified in Note 6 to this
Chapter
1.5%
3826
Biodiesel and mixtures thereof, not containing or
containing less than 70% by weight of petroleum oils
and oils obtained from bituminous minerals
Nil
CHAPTER – 39
PLASTICS AND ARTICLES THEREOF
3901 Polymers of ethylene, in primary forms 1.5%
3902
Polymers of propylene or of other olefins, in primary
forms 1.5%
3903 Polymers of styrene, in primary forms 1.5%
3904
Polymers of vinyl chloride or of other halogenated
olefins, in primary forms 1.5%
3905
Polymers of vinyl acetate or of other vinyl esters, in
primary forms; other vinyl polymers in primary forms 1.5%
3906 Acrylic polymers in primary forms 1.5%
3907
Polyacetals, other polyethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins,
polyallylesters and other polyesters, in primary forms
1.5%
3908 Polyamides in primary forms 1.5%
3909
Amino-resins, phenolic resins and polyurethanes, in
primary forms 1.5%
3910 Silicones in primary forms 1.5%
3911
Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides, polysulphones and other
products specified in Note 3 to this Chapter, not
elsewhere specified or included, in primary forms
1.5%
3912
Cellulose and its chemical derivatives, not elsewhere
specified or included, in primary forms 1.5%
45
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
3913
Natural polymers (for example, alginic acid) and
modified natural polymers (for example, hardened
proteins, chemical derivatives of natural rubber), not
elsewhere specified or included, in primary forms
1.5%
3914
Ion–exchangers based on polymers of headings 3901 to
3913, in primary forms 1.5%
3915 Waste, parings and scrap, of plastics Nil
3916
Monafilament of which any cross-sectional dimension
exceeds 1mm, rods, sticks and profile shapes, whether
or not surface-worked but not otherwise worked, of
plastics
1.5%
3917
Tubes, pipes and hoses, and fittings therefor (for
example, joints, elbows, flanges), of plastics
391701
PVC transparent hose / rigid casing pipes / rigid well
casing or screen pipes 1.5%
391799 Others 1.5%
3918
Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles; wall or ceiling
coverings of plastics, as defined in Note 9 to this
Chapter
391801 Vinyl Flooring with or without backing 1.5%
391802 Omitted
391803
Mats/Rugs made of LDPE/
LLDPE 1.5%
391899 Others 1.5%
3919 Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls 1.5%
3920
Other plates, sheets, film, foil and strip, of plastics,
non-cellular and not reinforced, laminated, supported
or similarly combined with other materials
392001
HDPE Tapes with U.V. Stabilisation 2% by weight
Plain/Fabricated 1.5%
392002 BOPP film 1.5%
392003
P.P Tapes with U.V. Stabilisation 2% by weight
Plain/Fabricated 1.5%
392004
PVC Rigid Free Foam Board Cellular Film, Foil and Sheets
of PVC Rigid Free Foam Board 1.5%
392005 Laser Printer Film (Polyester Based) 1.5%
46
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
392006 Polyester film (including Biaxially Oriented Polyester
Film) or Polyethylene Terephthalic Film 1.5%
392007 PVC Rigid/Flexible Film/ Sheet 1.5%
392099 Others 1.5%
3921 Other plates, sheets, film , foil and strip, of plastics
392101 Polyester Metallized film (Aluminium coated film) 1.5%
392199 Others 1.5%
3922
Baths, shower-baths, sinks, wash-basins, bidets,
lavatory pans, seats and covers, flushing cisterns and
similar sanitary ware, of plastics
1.5%
3923
Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
plastics
392301
HDPE Woven fabrics/ bags/ sacks, whether or not
laminated, with or without U.V. stabilization, with or
without liners / fasteners
1.5%
392302
Polypropylene Woven fabrics/ bags/ sacks, whether or
not laminated, with or without U.V. stabilization, with or
without liners / fasteners
1.5%
392303 Stoppers, lids, caps and other closures 1.5%
392304 Flexible Intermediate Bulk Containers (FIBC) 1.5%
392399 Others 1.5%
3924
Tableware, kitchenware, other household articles and
hygienic or toilet articles, of plastics
392401
Plastic Body Vaccum Flask in various sizes with silver
coated Glass Refill 1.5%
392402 Plastic insulated ware (hot pot) with stainless steel liners 1.5%
392403
Plastic insulated ware (Tiffin) with stainless steel
container 1.5%
392404
Other plastic insulated ware including ice pails and
water bottles 1.5%
392499 Others 1.5%
3925
Builders’ ware of plastics, not elsewhere specified or
included 1.5%
3926
Other articles of plastics and articles of other materials
of headings 3901 to 3914
47
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
392601 Articles made of Poly-carbonate with Metallic/Non-
metallic components 1.5%
392602
Industrial Laminates (Paper based/fabric based
electrical/ mechanical) 1.5%
392603
Belts (with or without an extra buckle) and bandoliers
whether or not in combination with leather and/or
textile material
Piece 2.1% 4.9
392699 Others 1.5%
CHAPTER – 40
RUBBER AND ARTICLES THEREOF
4001
Natural rubber, balata, gutta-percha, guayule, chicle
and similar natural gums, in primary forms or in plates,
sheets or strip
0.15%
4002
Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures of
any product of heading 4001 with any product of this
heading, in primary forms or in plates, sheets or strip
400201 EPDM Flocked Rubber Profile 1.5%
400299 Others 1.5%
4003
Reclaimed rubber in primary forms or in plates, sheets
or strip 1.5%
4004
Waste, parings and scrap of rubber (other than hard
rubber) and powders and granules obtained therefrom Nil
4005
Compounded rubber, unvulcanised, in primary forms
or in plates, sheets or strip
400501 Tread Rubber / Rubber Strips / Lugs Strips 1.5%
400502 Compounded rubber sheet/strip 1.5%
400599 Others 1.5%
4006
Other forms (for example, rods, tubes and profile
shapes) and articles (for example, discs and rings), of
unvulcanised rubber
1.5%
4007 Vulcanised rubber thread and cord 1.5%
4008
Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber
400801 Precured Tread Rubber/Rubber Strips/Lugs Strips 1.5%
400899 Others 1.5%
4009
Tubes, pipes and hoses, of vulcanised rubber other
than hard rubber, with or without their fittings (for
example, joints, elbows, flanges)
48
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
400901 Rubber Hose of different dimensions 1.5%
400999 Others 1.5%
4010
Conveyor or transmission belts or belting of vulcanised
rubber 1.5%
4011 New pneumatic tyres, of rubber
401101 Automobile tyres Kg 3.6% 7.2
401102 Bicycle/cycle-rickshaw tyres Kg 5.9% 12
401199 Others Kg 3.6% 7.2
4012
Retreaded or used pneumatic tyres of rubber, solid or
cushion tyres, tyre Treads and tyre flaps, of rubber 1.5%
4013 Inner tubes, of rubber
401301 Bicycle tubes Kg 5.9% 12
401399 Others Kg 3.6% 5.6
4014
Hygenic or pharmaceutical articles (including teats), of
vulcanised rubber other than hard rubber, with or
without fittings of hard rubber
1.5%
4015
Articles of apparel and clothing accessories (including
gloves, mittens and mitts) for all purposes, of
vulcanised rubber other than Hard rubber
1.5%
4016
Other articles of vulcanised rubber other than hard
rubber
401601
Rubber Parts for automobile or other machinery
(Moulded / Extruded or Metal Fitted, whether bonded
or not, including engine mountings)
Kg 2% 16
401602
Natural rubber/ synthetic rubber based Rubber
compounded sheets/Rings/ Gaskets 1.5%
401603
Rubber Moulded goods in EPDM of different size and
shape 1.5%
401699 Others 1.5%
4017
Hard rubber (for example, ebonite) in all forms,
including waste and scrap; articles of hard rubber 1.5%
CHAPTER – 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
4101
Raw hides and skins of bovine (including buffalo) or
equine animals (fresh or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-
dressed or further prepared), whether or not dehaired
or split
Nil
4102 Raw skins of sheep or lambs (fresh, or salted, dried, Nil
49
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether or
not with wool on or split.
4103
Other raw hides and skins (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether or
not dehaired or split.
Nil
4104
Tanned or crust hides and skins of bovine (including
buffalo) or equine animals, without hair on, whether or
not split, but not further prepared
Nil
4105
Tanned or crust skins of sheep or lambs, without wool
on, whether or not split, but not further prepared Nil
4106
Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split but not
further prepared
Nil
4107
Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine
(including buffalo) or equine animals, without hair on,
whether or not split, other than leather of heading 4114
410701 Finished leather of bovine animals Sq. ft. 2.5% 4.5
410702 Lining leather of bovine animals Sq. ft. 2.5% 3.1
410799 Others 1.2%
4112
Leather further prepared after tanning or crusting,
including parchment-dressed leather, of sheep or lamb,
without wool on, whether or not split, other than
leather of heading 4114
411201 Finished leather of sheep/lamb Sq. ft. 2.5% 4.5
411202 Lining leather of sheep/lamb Sq. ft. 2.5% 3.1
411299 Others 1.2%
4113
Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other animals,
without wool or hair on, whether or not split, other
than leather of heading 4114
411301 Finished leather of goat/kid Sq. ft. 2.5% 4.5
411302 Lining leather of goat/kid Sq. ft. 2.5% 3.1
411399 Others 1.2%
4114
Chamois (including combination chamois) leather;
patent leather and patent laminated leather ;
metallised leather
Sq. ft. 2.5% 4.5
50
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4115
Composition leather with a basis of leather or leather
fiber, in slabs, sheets or strip, whether or not in rolls;
parings and other waste of leather or of composition
leather, not suitable for the manufacture of leather
articles; leather dust, powder and flour
Nil
CHAPTER – 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
4201
Saddlery and harness for any animal (including traces,
leads, knee pads, muzzles, saddle cloths, saddle bags,
dog coats and the like), of any material
420101 Harness made of leather Piece 2.4% 55.8
420102 Saddles made of leather 1.8%
420103
Harness and Saddlery, made of non-leather including
textiles or synthetic materials 1.1%
420104
Parts/Components of Harness and Saddlery, made of
leather or non-leather including Textiles or Synthetic
materials
1.1%
420199 Others 1.1%
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-
cases, school satchels, spectacle cases, binocular cases,
camera cases, musical instrument cases, gun cases,
holsters and similar containers; travelling-bags,
insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, map-cases,
cigarette-cases, tobacco- pouches, tool bags, sports
bags, bottle- cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile
materials, of vulcanized fiber or of paper-board, or
wholly or mainly covered with such materials or with
paper
420201
Trunks, suit-cases, vanity-cases, executive-cases
(including laptop bags, computer-tablet covers), brief-
cases, school satchels, backpacks/ rucksacks, travelling
bags/ luggages and similar containers
42020101 Of leather, of composition leather or of patent leather Piece 2.6% 129.4
42020102 Of plastic and/or of textile material 1.5%
42020199 Others 1.5%
51
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
420202
Hand-bags or shopping bags, whether or not with
shoulder strap, including those without handle;
organizer, file-folders, note-cases with closing devices
42020201 Leather woven/braided hand-bag Piece 2.6% 99.1
42020202
Others of leather, of composition leather or of patent
leather Piece 2.6% 92.1
42020203 Of cotton Kg 2.6% 32
42020204 Of plastic and/or of other textile material 1.5%
42020299 Others 1.5%
420203
Articles of a kind normally carried in the pocket or in
the handbag
42020301 Of leather, of composition leather or of patent leather Piece 2% 16.8
42020302 Of plastic and/or of textile material 1.5%
42020399 Others 1.5%
420204 Other articles
42020401 Of leather, of composition leather or of patent leather Piece 2% 16.8
42020402 Of plastic and/or of textile material 1.5%
42020499 Others 1.5%
4203
Articles of apparel and clothing accessories, of leather
or of composition leather
420301 Articles of apparel, made of leather Piece 3.1% 233.6
420302
Articles of apparel, made of leather in combination with
other materials Piece 2.9% 208.5
420303
Gloves, specially designed for use in sports namely Golf
Gloves made of leather Piece 2.4% 5.6
420304
Gloves, specially designed for use in sports namely Golf
Gloves made of leather in combination with textile
materials
Piece 2.4% 5.6
420305
Gloves for use in industry including cut resistant gloves,
heat resistant gloves, garden gloves, work gloves,
welding gloves, water resistant gloves and driving gloves,
made of leather with or without cotton/synthetic
material
Pair 3.6% 6.1
420306 Other gloves made of leather 1.5%
420307
Belts (with or without an extra buckle) and bandoliers
made of leather, whether or not in combination with
synthetic material
Piece 2.1% 18.1
420308 Aprons made of leather 1.5%
420309 Wrist band, tie-pin, necklace made of leather 1.2%
52
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
420399 Others 1.5%
4204 Omitted
4205 Other articles of leather or of composition leather
420501 Leather sofa cover 1.2%
420502 Other upholstery including automobile upholstery 1.2%
420503
Mats/carpets of leather/ composition leather or of
leather in combination with other materials 1.2%
420599
Other articles of leather/ composition leather or of
leather in combination with other materials (including
woven mesh /panels/woven belts/braids strips/
laces/luggage tag/ID card holder/ cords in rolls or cut
pieces)
1.2%
4206
Articles of gut (other than silk-worm gut), of
goldbeater’s skin, of bladders or of tendons 1.2%
CHAPTER – 43
FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
4301
Raw fur skins (including heads, tails, paws and other
pieces or cuttings, suitable for furriers’ use), other than
raw hides and skins of headings 4101, 4102 or 4103
Nil
4302
Tanned or dressed fur skins (including heads, tails,
paws and other pieces or cuttings), unassembled, or
assembled (without the addition of other materials)
other than those of heading 4303
Nil
4303 Articles of apparel, clothing accessories and other
articles of fur skin
430301
Articles of apparel, made of leather and lining of fur
skin/artificial fur Piece 3.1% 233.6
430302
Mats/carpets of furskin / ‘hair on’ leather or of furskin /
‘hair on’ leather in combination with other materials 1.2%
430399
Other articles of furskin / ‘hair on’ leather or of furskin /
‘hair on’ leather in combination with other materials 1.2%
4304 Artificial fur and articles thereof
430401
Acrylic fur fabric with or without embroidery and/or
with or without metallised yarn 1.5%
430499 Others Nil
53
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
4401
Fuel wood, in logs, in billets, in twigs, in faggots or in
similar forms; wood in chips or parti-cles; sawdust
and wood waste and scrap, whether or not
agglomerated in logs, brique-ttes, pellets or similar
forms
Nil
4402
Wood charcoal (including shell or nut charcoal),
whether or not agglomerated Nil
4403
Wood in the rough, whether or not stripped of bark or
sapwood, or roughly squared Nil
4404
Hoopwood; split poles; piles, pickets and stakes of
wood, pointed but not sawn lengthwise; wooden
sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of
walking sticks, umbrellas, tool handles or the like;
chipwood and the like
Nil
4405 Wood wool; wood flour Nil
4406 Railway or tramway sleepers (crossties) of wood Nil
4407
Wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or endjointed, of a
thickness exceeding 6 mm
Nil
4408
Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for similar
laminated wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6
mm
0.15%
4409
Wood (including strips and friezes for parquet
flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, v-jointed,
beaded, moulded, rounded or the like) along any of
its edges or faces, whether or not planed, sanded or
end-jointed
440901 Parquet 1.5%
440999 Others Nil
4410
Particle board, oriented strand board (OSB) and
similar board (for example wafer board) of wood or
other ligneous materials, whether or not
agglomerated with resins or other organic binding
substances
1.5%
54
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4411
Fibreboard of wood or other ligneous materials,
whether or not bonded with resins or other organic
substances
1.5%
4412
Plywood, veneered panels and similar laminated
wood 1.5%
4413
Densified wood, in blocks, plates, strips or profile
shapes 1.5%
4414
Wooden frames for paintings, photographs, mirrors or
similar objects 1.9%
4415
Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets, Box
pallets and other load boards, of wood; pallet collars
of wood
1.5%
4416
Casks, barrels, vats, tubs and other coopers’ products
and parts thereof, of wood, including staves 1.5%
4417
Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts and
trees, of wood
1.5%
4418
Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
Shingles and shakes
1.5%
4419 Tableware and kitchenware, of wood 1.9%
4420
Wood marquetry and inlaid wood; caskets and cases
for jewellery or cutlery, and similar articles, of wood;
statuettes and other ornaments, of wood; wooden
articles of furniture not falling in chapter 94
1.9%
4421 Other articles of wood
442101 Handicraft/Artware of wood 1.9%
442199 Others 1.5%
CHAPTER – 45
CORK AND ARTICLES OF CORK
4501
Natural cork, raw or simply prepared; waste cork;
crused, granulated or ground cork Nil
4502
Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets or
strip (including sharp-edged blanks for corks or
stoppers)
1.5%
4503 Articles of natural cork 1.5%
55
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4504 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork 1.5%
CHAPTER – 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
4601
Plaints and similar products of plating materials,
whether or not assembled into strips; plaiting
materisls, plaits and similar products of plaiting
materials, bound togatger in parallel strand or woven,
in sheet from, whether or not being finished articles
(for exemple, mats, matting, screens)
460101 Polypropylene Mats 1.5%
460199 Others 1.5%
4602
Basketwork, wickerwork and othert articles, made
directly to shape from plaiting materials or made up
from goods of heading 4601; articles of loofah
1.5%
CHAPTER – 47
47
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER
OR PAPERBOARD
Nil
CHAPTER – 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
4801 Newsprint, in rolls or sheets Nil
4802
Uncoated paper and paperboard, of a kind used for
writing, printing or other graphic purposes, and non
perforated punch card and punch tape paper , in rolls
or rectangular (including square) sheets of any size,
other than paper of heading 4801 or 4803; hand-made
paper and paperboard
1.5%
4803
Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary
purposes, cellulose wadding and webs of cellulose
fibres, whether or not creped, crinkled, embossed,
perforated, surface-coloured, surface-decorated or
printed, in rolls or sheets
480301
Tissue paper rolls whether or not interleaved (multiply)
and facial tissue paper 1.5%
480399 Others 1.5%
56
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4804 Uncoated Kraft Paper And Paper-Board, In Rolls Or
Sheets, Other Than That Of Heading 4802 Or 4803 1.5%
4805
Other uncoated paper and paperboard, in rolls or
sheets, not further worked or processed than as
specified in Note 3 to this Chapter
1.5%
4806
Vegetable parchment, greaseproof papers, tracing
papers and glassine and other glazed transparent or
translucent papers, in rolls or sheets
1.5%
4807
Composite paper and paperboard (made by sticking
flat layers of paper or paperboard together with an
adhesive), not surface-coated or impregnated, whether
or not internally reinforced, in rolls or sheets
1.5%
4808
Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled, embossed
or perforated, in rolls or sheets, other than paper of
the kind described in heading 4803
1.5%
4809
Carbon paper, self-copy paper and other copying or
transfer papers (including coated or impregnated paper
for duplicator stencils or offset plates), whether or not
printed, in rolls or sheets
1.5%
4810
Paper and paperboard, coated on one or both sides
with kaolin (China clay) or other inorganic substances,
with or without a binder, and with no other coating,
whether or not surface – coloured, surface-decorated
or printed, in rolls or rectangular (including square)
sheets, of any size
1.5%
4811
Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered, surface
coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size, other
than goods of the kind described in heading 4803, 4809
or 4810
1.5%
4812 Filter blocks, slabs and plates, of paper pulp 1.5%
4813
Cigarette paper, whether or not cut to size or in the
form of booklets or tubes 1.5%
4814
Wallpaper and similar wall coverings; window
transparencies of paper 1.5%
4815 Deleted
57
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4816
Carbon-paper, self-copy paper and other copying or
transfer papers (other than those of heading 4809),
duplicator stencils and offset plates, of paper, whether
or not put up in boxes
1.5%
4817
Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paper-board; boxes,
pouches, wallets and writing compendiums, of paper
or paperboard, containing an assortment of paper
stationery
1.5%
4818
Toilet paper and similar paper, cellulose wadding or
webs of cellulose fibres, of a kind used for household
or sanitary purposes, in rolls of a width not exceeding
36 cm, or cut to size or shape; handkerchiefs, cleansing
tissues, towels, table cloths, serviettes, bed sheets and
similar household, sanitary or hospital articles, articles
of apparel and clothing accessories, of paper pulp,
paper, cellulose wadding or webs of cellulose fibres
1.5%
4819
Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulose wadding or
webs of cellulose fibres; box files, letter trays, and
similar articles, of paper or paperboard of a kind used
in offices, shops or the like
1.5%
4820
Registers, account books, note books, order books,
receipt books, letter pads, memorandum pads, diaries
and similar articles, excise books, blotting-pads,
binders (loose-leaf or other), folders, file covers,
manifold business forms, interleaved carbon sets and
other articles of stationery, of paper or paperboard;
albums for samples or for collections and book covers,
of paper or paperboard
482001
Registers, books, diaries, notebooks with leather cover
with dimensions on each side measuring more than six
inches
1.5%
482002
Registers, books, diaries, notebooks with leather cover
with dimension of at least one side equal to or less than
six inches
1.5%
482099 Others 1.5%
4821
Paper or paperboard labels of all kinds, whether or not
printed 1.5%
58
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4822
Bobbins, spools, cops and similar supports of paper
pulp, paper or paperboard (whether or not perforated
or hardened)
1.5%
4823
Other paper, paperboard, cellulose wadding and webs
of cellulose fibres, cut to size or shape; other articles of
paper pulp, paper, paperboard, cellulose wadding or
webs of cellulose fibres
482301 Single Side Decorative Laminates with barrier paper 1.5%
482302 Decorative handicraft articles made of papier-mache 1.7%
482399 Others 1.5%
CHAPTER – 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS,
TYPESCRIPTS AND PLANS
4901
Printed books, brochures, leaflets and similar printed
matter, whether or not in single sheets 1.5%
4902
Newspapers, journals and periodicals, whether or not
illustrated or containing advertising material
490201
Periodicals/ Magazines other than those made of
newsprint 1.5%
490299 Others 1.5%
4903 Children's picture, drawing or colouring books 1.5%
4904
Music, printed or in manuscript, whether or not bound
or illustrated 1.5%
4905
Maps and hydrographic or similar charts of all kinds,
including atlases, wall maps, topographical plans and
globes, printed
1.5%
4906
Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar
purposes, being originals drawn by hand; hand-written
texts; photographic reproductions on sensitised paper
and carbon copies of the foregoing
1.5%
4907
Unused postage, revenue or similar stamps of current
or new issue in the country in which they have, or will
have, a recognized face value; stamp-impressed paper;
bank-notes; cheque forms; stock, share or bond
certificates and similar documents of title
1.5%
4908 Transfers (decalcomanias) 1.5%
59
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
4909
Printed or illustrated postcards; printed cards bearing
personal greetings, messages or announcements,
whether or not illustrated, with or without envelopes
or trimmings
1.5%
4910
Calendars of any kind, printed, including calendar
blocks 1.5%
4911
Other printed matter, including printed pictures and
photographs 1.5%
CHAPTER – 50
SILK
5001 Silk-worm cocoons suitable for reeling 0.15%
5002 Raw silk (not thrown) 0.15%
5003
Silk waste (including cocoons unsuitable for reeling,
yarn waste and garnetted stock) 0.15%
5004
Silk yarn (other than yarn spun from silk waste) not put
up for retail sale Kg 10.1% 697
5005 Yarn spun from silk waste, not put up for retail sale Kg 10.1% 370
5006
Silk yarn and yarn spun from silk waste, put up for
retail sale; silk-worm gut
500601 Silk yarn (other than yarn spun from silk waste) Kg 10.1% 697
500699 Others Kg 10.1% 370
5007 Woven fabrics of silk or of silk waste
500701
Silk Fabrics, containing 85% or more by weight of silk or
of silk waste other than noil silk Kg 8.2% 1203
500702 Fabrics of noil silk Kg 8.2% 750
500703
Sarees, with or without blouse piece, containing 85% or
more by weight of silk or of silk waste other than noil
silk
Kg 8.2% 1203
500704 Other sarees, with or without blouse piece Kg 3.5% 410
500705
Silk fabric containing 45% or more but less than 50% by
weight of wool Kg 8.1% 421.2
500799 Others Kg 8.1% 410
CHAPTER – 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
5101 Wool, not carded or combed 0.15%
5102 Fine or coarse animal hair, not carded or combed 0.15%
5103
Waste of wool or of fine or coarse animal hair,
including yarn waste but excluding garnetted stock 0.15%
5104 Garnetted stock of wool or of fine or coarse animal hair 0.15%
60
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5105 Wool and fine or coarse animal hair, carded or combed
(including combed wool in fragments)
510501 Wool tops Kg 5.7% 55.5
510599 Others 1.5%
5106 Yarn of carded wool, not put up for retail sale
510601
Containing 85% or more by weight of wool, grey -
weaving quality Kg 5.7% 108
510602
Containing 85% or more by weight of wool, dyed -
weaving quality Kg 5.4% 117
510603
Containing 85% or more by weight of wool, grey -
Hosiery/ knitting quality Kg 5.7% 90
510604
Containing 85% or more by weight of wool, dyed -
Hosiery/ knitting quality Kg 5.4% 93.2
510605
Woollen-MMF blended yarn, grey ( MMF content less
than 50% by weight) Kg 5.7% 61.9
510606
Woollen-MMF blended yarn, dyed ( MMF content less
than 50% by weight) Kg 5.4% 63.2
510698 Others (Grey) Kg 5.7% 52.1
510699 Others (Dyed) Kg 5.4% 61.7
5107 Yarn of combed wool, not put up for retail sale
510701
Containing 85% or more by weight of wool, grey -
weaving quality Kg 5.7% 108
510702
Containing 85% or more by weight of wool, dyed -
weaving quality Kg 5.4% 117
510703
Containing 85% or more by weight of wool, grey -
Hosiery/ knitting quality Kg 5.7% 90
510704
Containing 85% or more by weight of wool, dyed -
Hosiery/ knitting quality Kg 5.4% 93.2
510705
Woollen-MMF blended yarn, grey ( MMF content less
than 50% by weight) Kg 5.7% 61.9
510706 Woollen-MMF blended yarn, dyed ( MMF content less
than 50% by weight) Kg 5.4% 63.2
510798 Others (Grey) Kg 5.7% 52.1
510799 Others (Dyed) Kg 5.4% 61.7
5108
Yarn of fine animal hair (carded or combed), not put up
for retail sale
510801 Grey Kg 5.7% 61.9
510802 Dyed Kg 5.4% 63.2
61
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5109 Yarn of wool or fine animal hair, put up for retail sale
510901 Grey Kg 5.7% 61.9
510902 Dyed Kg 5.4% 63.2
5110
Yarn of coarse animal hair or of horse-hair (including
gimped horsehair yarn), whether or not put up for
retail sale
511001 Grey Kg 5.7% 52.1
511002 Dyed Kg 5.4% 61.7
5111
Woven fabrics of carded wool or of carded fine animal
hair
511101
Containing 85% or more by weight of wool or of fine
animal hair, grey Kg 5% 53.3
511102
Containing 85% or more by weight of wool or of fine
animal hair, dyed Kg 5.5% 143.3
511198 Others (Grey) Kg 4.1% 49.8
511199 Others (Dyed) Kg 4.6% 75.3
5112
Woven fabrics of combed wool or of combed fine
animal hair
511201
Containing 85% or more by weight of wool or of fine
animal hair, grey Kg 5% 53.3
511202 Containing 85% or more by weight of wool or of fine
animal hair, dyed Kg 5.5% 143.3
511298 Others (Grey) Kg 4.1% 49.8
511299 Others (Dyed) Kg 4.6% 75.3
5113 Woven fabrics of coarse animal hair or of horse hair
511301 Grey Kg 2.7% 21.6
511302 Dyed Kg 2.7% 30
CHAPTER – 52
COTTON
5201 Cotton, not carded or combed 0.5%
5202
Cotton waste (including yarn waste and garnetted
stock) 0.15%
5203 Cotton, carded or combed 0.5%
5204
Cotton sewing thread, whether or not put up for retail
sale 1.5%
62
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5205
Cotton yarn (other than sewing thread), containing
85% or more by weight of cotton, not put up for retail
sale
520501 Grey, of less than 50 counts 1.7%
520502 Grey, of 50 or more but less than 100 counts 1.7%
520503 Grey, of 100 or more counts 1.7%
520504 Dyed, of less than 50 counts 1.3%
520505 Dyed, of 50 or more but less than 100 counts 1.3%
520506 Dyed, of 100 or more counts 1.3%
520507
Core spun containing 3% or more by weight of spandex/
lycra/elastane 1.8%
5206
Cotton yarn (other than sewing thread), containing less
than 85% by weight of cotton, not put up for retail sale
520601 Grey, with MMF content more than 15% by weight 1.7%
520602 Dyed, with MMF content more than 15% by weight 1.3%
520698 Others (Grey) 1.7%
520699 Others (Dyed) 1.3%
5207
Cotton yarn (other than sewing thread) put up for
retail sale
520701 Grey, of less than 50 counts 1.7%
520702 Grey, of 50 or more but less than 100 counts 1.7%
520703 Grey, of 100 or more counts 1.7%
520704 Dyed, of less than 50 counts 1.3%
520705 Dyed, of 50 or more but less than 100 counts 1.3%
520706 Dyed, of 100 or more counts 1.3%
5208
Woven fabrics of cotton, containing 85% or more by
weight of cotton, weighing not more than 200 g/m2
520801 Grey 1.6%
520802 Dyed 1.6%
520803 Lungis 1.6%
520804 Real Madras Handkerchiefs 1.6%
520805 Sarees, with or without blouse piece Kg 2.6% 32
520806
Grey fabrics containing 1% or more by weight of
spandex/ lycra/elastane 1.4%
63
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
520807 Dyed fabrics containing 1% or more by weight of
spandex/ lycra/elastane 1.4%
5209
Woven fabrics of cotton, containing 85% or more by
weight of cotton, weighing more than 200 g/m2
520901 Grey 1.6%
520902 Dyed 1.6%
520903 Lungis 1.6%
520904 Real Madras Handkerchiefs 1.6%
520905 Denim fabrics 1.8%
520906
Denim fabrics containing 1% or more by weight of
spandex/ lycra/elastane 1.9%
520907 Denim fabrics blended with MMF 1.9%
520908 Sarees, with or without blouse piece Kg 2.6% 32
520909
Grey fabrics containing 1% or more by weight of
spandex/ lycra/ elastane 1.4%
520910
Dyed fabrics containing 1% or more by weight of
spandex/ lycra/ elastane 1.4%
520911
Flame retardant fabric (treated with organic phosphorus
compound) 1.7%
5210
Woven fabrics of cotton, containing less than 85% by
weight of cotton, mixed mainly or solely with man-
made fibres, weighing not more than 200 g/m2
521001 Grey 1.8%
521002 Dyed 1.8%
521003 Sarees, with or without blouse piece Kg 2.6% 32
5211
Woven fabrics of cotton, containing less than 85% by
weight of cotton, mixed mainly or solely with man-
made fibres, weighing more than 200 g/m2
521101 Grey 1.8%
521102 Dyed 1.8%
521103 Denim fabrics blended with MMF 1.9%
521104 Sarees, with or without blouse piece Kg 2.6% 32
5212 Other woven fabrics of cotton
521201 Grey 1.6%
521202 Dyed 1.6%
CHAPTER – 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
5301
Flax, raw or processed but not spun; flax tow and
waste (including yarn waste and garnetted stock) 0.15%
64
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5302
True hemp (Cannabis sativa L), raw or processed but
not spun; tow and waste of true hemp (including yarn
waste and garnetted stock)
0.15%
5303
Jute and other textile bast fibres (excluding flax, true
hemp and ramie), raw or processed but not spun; tow
and waste of these fibres (including yarn waste and
garnetted stock)
0.15%
5304 Omitted
5305
Coconut, abaca (Manila hemp or Musa textilis Nee),
ramie and other vegetable textile fibres, not
elsewhere specified or included, raw or processed but
not spun; tow, noils and waste of these fibres
(including yarn waste and garnetted stock)
0.15%
5306 Flax yarn
530601 Grey 1.2%
530602 Dyed 1.2%
5307
Yarn of jute or of other textile bast fibres of heading
5303 1.5%
5308 Yarn of other vegetable textile fibres; paper yarn 1.5%
5309 Woven fabrics of flax
530901 Grey 1.3%
530902 Dyed 1.3%
5310
Woven fabrics of jute or of other textile base fibres of
heading 5303
531001 Woven fabric of jute other than sacking cloth 1.5%
531099 Others (including sacking cloth) 1.5%
5311
Woven fabrics of other vegetable textile fibres; woven
fabrics of paper yarn 1.5%
CHAPTER – 54
MAN-MADE FILAMENTS
5401
Sewing thread of man-made filaments, whether or not
put up for retail sale Kg 2.1% 3.5
5402
Synthetic filament yarn (other than sewing thread), not
put up for retail sale, including synthetic monofilament
of less than 67 decitex
65
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
540201
Polyester texturised/twisted yarn (Grey), manufactured
from the Terminal Excise Duty paid filament yarn
procured from outside, by a manufacturer who does not
have the facilities in his factory (including plant and
equipment) for the manufacture of filament yarns of
Chapter 54
Kg 2.1% 3.5
540202
Polyester texturised/twisted yarn (Dyed) manufactured
from the Terminal Excise Duty paid filament yarn
procured from outside, by a manufacturer who does not
have the facilities in his factory (including plant and
equipment) for the manufacture of filament yarns of
Chapter 54
Kg 3.3% 8.1
540203 Nylon Filament Yarn (Dyed) Kg 6.7% 31.2
540299 Others Kg 2% 2
5403
Artificial filament yarn (other than sewing thread), not
put for retail sale, including artificial mono filament of
less than 67 decitex
1.5%
5404
Synthetic monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 mm; strip
and the like (for example, artificial straw) of synthetic
textile materials of an apparent width not exceeding 5
mm
1.5%
5405
Artificial monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 mm; strip
and the like (for example, artificial straw) of artificial
textile materials of an apparent width not exceeding 5
mm
1.5%
5406
Man-made filament yarn (other than sewing thread),
put up for retail sale 1.5%
5407 Woven fabrics of synthetic filament yarn, including
woven fabrics obtained from materials of heading 5404
540701
Woven fabrics containing 85% or more by weight of
Synthetic Filament Yarn (Grey) 1.5%
540702 Woven fabrics containing 85% or more by weight of
Synthetic Filament Yarn (Dyed) Kg 2.2% 18.5
540703
Woven fabrics containing 85% or more by weight of
Man-made Filament Yarn and Man-made Staple Fibre
(Grey)
1.5%
66
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
540704
Woven fabrics containing 85% or more by weight of
Man-made Filament Yarn and Man-made Staple Fibre
(Dyed)
1.8%
540705
Woven fabrics containing less than 85% by weight of
Man-made Filament Yarn and/or Man-made Staple Fibre
(Grey)
1.5%
540706
Woven fabrics containing less than 85% by weight of
Man-made Filament Yarn and/or Man-made Staple Fibre
(Dyed)
1.8%
540707 Sarees, with or without blouse piece Kg 2.3% 20
540708
Belting fabric made of polyester filament yarn weighing
more than 300 g/m2 1.5%
540709 Filtration fabric made of polyester filament yarn 1.5%
540710 Filtration fabric made of polypropylene filament yarn 1.5%
540711
Filtration fabric made of polybutylene terephthalate
(PBT) filament yarn 1.5%
5408 Woven fabrics of artificial filament yarn, including
woven fabrics obtained from materials of heading 5405
540801 Woven fabrics containing 85% or more by weight of
artificial filament yarn (Grey) 1.5%
540802 Woven fabrics containing 85% or more by weight of
artificial filament yarn (Dyed) Kg 2.2% 18.5
540803
Woven fabrics containing 85% or more by weight of
man-made filament yarn and man-made staple fibre
(Grey)
1.5%
540804
Woven fabrics containing 85% or more by weight of
man-made filament yarn and man-made staple fibre
(Dyed)
1.8%
540805
Woven fabrics containing less than 85% by weight of
man-made filament yarn and / or man-made staple fibre
(Grey)
1.5%
540806
Woven fabrics containing less than 85% by weight of
man-made filament yarn and / or man-made staple fibre
(Dyed)
1.8%
540807 Sarees, with or without blouse piece Kg 2.3% 20
67
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 55
MAN MADE STAPLE FIBRES
5501 Synthetic filament tow 1.5%
5502 Artificial filament tow 1.5%
5503 Synthetic staple fibres, not carded, combed or
otherwise processed for spinning 1.5%
5504 Artificial staple fibres, not carded, combed or otherwise
processed for spinning 1.5%
5505
Waste (including noils, yarn waste and garnetted stock)
of man-made fibres 1.5%
5506
Synthetic staple fibres, carded, combed or otherwise
processed for spinning 1.5%
5507
Artificial staple fibres, carded, combed or otherwise
processed for spinning 1.5%
5508
Sewing thread of man-made staple fibres, whether or
not put up for retail sale 1.6%
5509
Yarn (other than sewing thread) of synthetic staple
fibres, not put up for retail sale
550901 Yarn containing 85% or more by weight of MMF (Grey) 1.6%
550902 Yarn containing 85% or more by weight of MMF (Dyed) Kg 3.4% 8.2
550903 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.3% 5
550904 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.8% 7.2
550905
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.3% 22
550906
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.8% 25
550998 Other (Grey) 1.6%
550999 Other (Dyed) Kg 2.8% 6.2
5510
Yarn (other than sewing thread) of artificial staple
fibres, not put up for retail sale
551001 Yarn containing 85% or more by weight of MMF (Grey) Kg 2.3% 7.3
551002 Yarn containing 85% or more by weight of MMF (Dyed) Kg 2.6% 7.6
551003 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.3% 5
68
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
551004 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.8% 7.2
551005
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.3% 22
551006
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.8% 25
551098 Other (Grey) Kg 2.3% 7
551099 Other (Dyed) Kg 2.6% 8
5511 Yarn (other than sewing thread) of man-made staple
fibres, put up for retail sale
551101 Yarn containing 85% or more by weight of MMF (Grey) 1.6%
551102 Yarn containing 85% or more by weight of MMF (Dyed) Kg 3.4% 8.2
551103 Other yarn, mixed mainly or solely with cotton (Grey) Kg 2.3% 5
551104 Other yarn, mixed mainly or solely with cotton (Dyed) Kg 2.8% 7.2
551105
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Grey) Kg 2.3% 22
551106
Other yarn, mixed mainly or solely with Wool or fine
animal hair (Dyed) Kg 2.8% 25
551198 Other (Grey) 1.6%
551199 Other (Dyed) Kg 2.8% 6.2
5512
Woven fabrics of synthetic staple fibres, containing 85%
or more by weight of synthetic staple fibres
551201 Grey 1.9%
551202 Dyed Kg 2.2% 13.3
5513
Woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or
solely with cotton, of a weight not exceeding 170g/m2
551301 Grey 1.7%
551302 Dyed Kg 2% 8.8
5514
Woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or
solely with cotton, of a weight exceeding 170 g/m2
551401 Grey 1.7%
551402 Dyed Kg 2% 8.8
5515 Other woven fabrics of synthetic staple fibres
69
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
551501 Containing 85% or more by weight of Synthetic Staple
Fibre (Grey) 1.9%
551502
Containing 85% or more by weight of Synthetic Staple
Fibre (Dyed) Kg 2.2% 13.3
551503 Of blends containing synthetic staple fibre and wool
(wool content of 25% or more by weight), grey Kg 4.5% 79.4
551504 Of blends containing synthetic staple fibre and wool
(wool content of 25% or more by weight), dyed Kg 4.8% 91.3
551505
Of other blends containing synthetic staple fibre of less
than 85% by weight, grey 1.7%
551506
Of other blends containing synthetic staple fibre of less
than 85% by weight, dyed Kg 2% 13
5516 Woven fabrics of artificial staple fibres
551601
Containing 85% or more by weight of Artificial Staple
Fibre (Grey) 1.5%
551602
Containing 85% or more by weight of Artificial Staple
Fibre (Dyed) 1.7%
551603
Containing less than 85% by weight of Artificial Staple
Fibre (Grey) 1.7%
551604
Containing less than 85% by weight of Artificial Staple
Fibre (Dyed) Kg 2% 34
CHAPTER – 56
WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
5601
Wadding of textile materials and articles thereof; textile
fibres, not exceeding 5 mm in length (flock), textile dust
and mill neps
560101 Of Wool Kg 5.7% 108
560102 Of MMF Kg 2.3% 22
560103 Of Cotton or other 1.7%
560104 Acetate Cigarette filter Rods 1.5%
5602
Felt, whether or not impregnated, coated, covered or
laminated
560201 Of Wool Kg 5.7% 108
560202 Of MMF Kg 2.3% 22
560203 Of Cotton or other 1.7%
5603 Nonwovens, whether or not impregnated, coated,
covered or laminated
70
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
560301 Of Wool Kg 5.7% 108
560302 Of MMF Kg 2.3% 22
560303 Of Cotton or other 1.7%
5604
Rubber thread and cord, textile covered; textile yarn,
and strip and the like of heading 5404 or 5405,
impregnated, coated, covered or sheathed with rubber
or plastics
1.5%
5605
Metallised yarn, whether or not gimped, being textile
yarn, or strip or the like of heading 5404 or 5405,
combined with metal in the form of thread, strip or
powder or covered with metal
1.5%
5606
Gimped yarn, and strip and the like of heading 5404 or
5405, gimped (other than those of heading 5605 and
gimped horsehair yarn); chenille yarn (including flock
chenille yarn); loop wale-yarn
560601 Of Wool Kg 5.7% 108
560602 Of MMF Kg 2.3% 22
560603 Of Cotton or other 1.7%
5607
Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or plastics
560701 Of MMF Kg 2.3% 22
560702 Others of plastic materials 1.5%
560799 Others 1.2%
5608
Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile materials
560801 Made up fishing nets of nylon Kg 3% 13.5
560802 Made up fishing nets of other man-made textile material Kg 3.2% 21.6
560803 Others of man-made textile material Kg 2.3% 22
560804 Others of plastic materials 1.5%
560899 Others 1.2%
5609
Articles of yarn, strip or the like of heading 5404 or
5405, twine, cordage, rope or cables, not elsewhere
specified or included
1.7%
CHAPTER – 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
5701
Carpets and other textile floor coverings, knotted,
whether or not made up
570101 Of Wool or fine animal hair
Sq.
Mtrs. 3.7% 394
71
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
570102 Of Wool or fine animal hair containing 15% or more by
weight of silk
Sq.
Mtrs. 3.7% 1107
570103 Of Silk
Sq.
Mtrs. 14.9% 7205
570104 Of Man Made Fibres 1.7%
570199 Of Others 1.5%
5702
Carpets and other textile floor coverings, woven, not
tufted or flocked, whether or not made up, including
"Kelem", "Schumacks", "Karamanie" and similar hand-
woven rugs
570201 Of Wool or fine animal hair
Sq.
Mtrs. 3.7% 87
570202 Of Silk
Sq.
Mtrs. 14.9% 2410
570203 Of Man Made Fibres
Sq.
Mtrs. 4% 97
570204 Of Cotton
Sq.
Mtrs. 5% 31
570205 Of Jute 1.5%
570206 Of Coir 1.5%
570299 Of Others 1.5%
5703
Carpets and other textile floor coverings, tufted,
whether or not made up
570301 Of Wool or fine animal hair
Sq.
Mtrs. 4.6% 114
570302
Of Wool or fine animal hair containing 15% or more by
weight of silk
Sq.
Mtrs. 4.6% 390.8
570303 Of Man Made Fibres 1.7%
570304 Of Cotton
Sq.
Mtrs. 5% 42
570305 Of Jute 1.5%
570306 Of Coir 1.5%
570399 Of Others 1.5%
5704
Carpets and other textile floor coverings, of felt, not
tufted or flocked, whether or not made up
570401 Of Wool or fine animal hair
Sq.
Mtrs. 3.7% 122
570402 Of Man Made Fibres
1.7%
570499 Of Others
1.5%
72
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5705 Other carpets and other textile floor coverings, whether
or not made up
570501 Of Cotton
Sq.
Mtrs. 5% 33
570502 Of Wool or fine animal hair
Sq.
Mtrs. 3.7% 70
570503 Of Man Made Fibres 1.7%
570504 Of Jute 1.5%
570505 Of Coir 1.5%
570599 Of Others 1.5%
CHAPTER – 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
5801 Woven pile fabrics and chenille fabrics, other than
fabrics of heading 5802 or 5806
580101 Of Wool Kg 5.5% 143.3
580102 Of Man Made Fibres Kg 2.2% 18.5
580199 Of Cotton or others 1.6%
5802
Terry towelling and similar woven terry fabrics, other
than narrow fabrics of heading 5806; tufted textile
fabrics, other than products of heading 5703
1.6%
5803 Gauze, other than narrow fabrics of heading 5806 1.6%
5804
Tulles and other net fabrics, not including woven,
knitted or crocheted fabrics; lace in the piece, in strips
or in motifs, other than fabrics of heading 6002 to 6006
1.6%
5805
Hand-woven tapestries of the type gobelins, flanders,
aubusson, beauvais and the like, and needle-worked
tapestries (for example, petit point, cross-stitch),
whether or not made up
1.6%
5806
Narrow woven fabrics other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs)
580601 Of Man Made Fibres Kg 2.2% 18.5
580699 Of Cotton or others 1.6%
5807
Labels, badges and similar articles of textile materials,
in the piece, in strips or cut to shape or size, not
embroidered
1.6%
73
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5808
Braids in the piece; ornamental trimmings in the piece,
without embroidery, other than knitted or crocheted;
tassels, pompons and similar articles
1.6%
5809
Woven fabrics of metal thread and woven fabrics of
metallised yarn of heading 56 05, of a kind used in
apparel, as furnishing fabrics or for similar purposes,
not elsewhere specified or included
1.5%
5810 Embroidery in the piece, in strips or in motifs
581001 Of Silk
Per Kg
of Silk
content
8.2% 1203
581002 Of MMF where Man-made Staple Fibre and / or Man-
made Filament Yarn is 85% or more by weight Kg 2.2% 45
581003
Of MMF where Man-made Staple Fibre and / or Man-
made Filament Yarn is less than 85% but more than 50%
by weight
Kg 2.2% 26
581004 Of flax/linen 1.3%
581099 Others 1.3%
5811
Quilted textile products in the piece, composed of one
or more layers of textile materials assembled with
padding by stitching or otherwise, other than
embroidery of heading 5810
1.6%
CHAPTER – 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
5901
Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of books
or the like; tracing cloth; prepared painting canvas;
buckram and similar stiffened textile fabrics of a kind
used for hat foundations
590101 Of MMF Kg 2.2% 18.5
590199 Of Cotton or others 1.6%
5902 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon 1.5%
5903
Textile fabrics, impregnated, coated, covered or
laminated with plastics, other than those of heading
5902
590301 Of MMF Kg 2.2% 18.5
74
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
590302 Of Cotton or others 1.6%
590303 PVC leather cloth / foam leather cloth 1.5%
5904
Linoleum, whether or not cut to shape; floor coverings
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape
590401 Of MMF Kg 2.2% 18.5
590499 Of Cotton or others 1.6%
5905 Textile wall coverings
590501 Of MMF Kg 2.2% 18.5
590599 Of Cotton or others 1.6%
5906
Rubberised textile fabrics, other than those of heading
5902
590601 Of MMF Kg 2.2% 18.5
590699 Of Cotton or others 1.6%
5907
Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery, studio
back-cloths or the like
590701 Of MMF Kg 2.2% 18.5
590799 Of Cotton or others 1.6%
5908
Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted gas mantle fabric therefor,
whether or not impregnated
590801 Of MMF Kg 2.2% 18.5
590899 Of Cotton or others 1.6%
5909 Textile hose piping and similar textile tubing, with or
without lining, armour or accessories of other materials
590901 Of MMF Kg 2.2% 18.5
590999 Of Cotton or others 1.6%
5910
Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated, covered
or laminated with plastics, or reinforced with metal or
other material
591001 Of MMF Kg 2.2% 18.5
591099 Of Cotton or others 1.6%
75
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
5911 Textile products and articles, for technical uses,
specified in Note 7 to this Chapter
591101 Of MMF Kg 2.2% 18.5
591199 Of Cotton or others 1.6%
CHAPTER – 60
KNITTED OR CROCHETED FABRICS
6001
Pile fabrics, including "long pile" fabrics and terry
fabrics, knitted or crocheted
600101 Of Wool Kg 5% 53.3
600102 Of Man Made Fibres (Grey) 1.5%
600103 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600104 Of Cotton (Grey) 1.6%
600105 Of Cotton (Dyed) 1.6%
600106
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.8%
600107
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.8%
600108
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
600109 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600110 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600111 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600199 Of Others 1.5%
6002
Knitted or crocheted fabrics of a width not exceeding 30
cm, containing by weight 5% or more of elastomeric
yarn or rubber thread, other than those of heading 6001
600201 Of Wool Kg 5% 53.3
600202 Of Man Made Fibres (Grey) 1.5%
600203 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600204 Of Cotton (Grey) 1.8%
600205 Of Cotton (Dyed) 1.8%
600206 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
76
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
600207 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600208
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600209
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600210
Of Man Made Fibres containing 5% or more by weight of
spandex/lycra/ elastane (Grey) 1.9%
600211 Of Man Made Fibres containing 5% or more by weight of
spandex/lycra/ elastane (Dyed) Kg 2.2% 13.3
600212
Of Cotton containing 5% or more by weight of spandex/
lycra/ elastane (Grey) 1.9%
600213
Of Cotton containing 5% or more by weight of spandex/
lycra/elastane (Dyed) 1.9%
600214
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Grey)
1.9%
600215
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Dyed)
Kg 2.2% 13.3
600216
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Grey)
1.9%
600217
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Dyed)
1.9%
600299 Of Others 1.5%
6003
Knitted or crocheted fabrics of a width not exceeding 30
cm, other than those of heading 6001 or 6002
600301 Of Wool Kg 5% 53.3
600302 Of Man Made Fibres (Grey) 1.5%
600303 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600304 Of Cotton (Grey) 1.6%
600305 Of Cotton (Dyed) 1.6%
600306
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.8%
600307
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.8%
77
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
600308 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
600309 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600310 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600311 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600399 Of Others 1.5%
6004
Knitted or crocheted fabrics of a width exceeding 30 cm,
containing by weight 5% or more of elastomeric yarn or
rubber thread, other than those of heading 6001
600401 Of Wool Kg 5% 53.3
600402 Of Man Made Fibres (Grey) 1.5%
600403 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600404 Of Cotton (Grey) 1.8%
600405 Of Cotton (Dyed) 1.8%
600406
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
600407
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600408
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600409
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600410
Of Man Made Fibres containing 5% or more by weight of
spandex/lycra/ elastane (Grey) 1.9%
600411 Of Man Made Fibres containing 5% or more by weight of
spandex/lycra/ elastane (Dyed) Kg 2.2% 13.3
600412
Of Cotton containing 5% or more by weight of spandex/
lycra/elastane (Grey) 1.9%
600413
Of Cotton containing 5% or more by weight of spandex/
lycra/elastane (Dyed) 1.9%
600414
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Grey)
1.9%
78
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
600415
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Dyed)
Kg 2.2% 13.3
600416
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Grey)
1.9%
600417
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight and containing 5% or
more by weight of spandex/lycra/ elastane (Dyed)
1.9%
600499 Of Others 1.5%
6005
Warp knit fabrics (including those made on galloon
knitting machines), other than those of headings 6001
to 6004
600501 Of Wool Kg 5% 53.3
600502 Of Man Made Fibres (Grey) 1.5%
600503 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600504 Of Cotton (Grey) 1.6%
600505 Of Cotton (Dyed) 1.6%
600506
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.8%
600507
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.8%
600508
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
600509
Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600510
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600511
Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600599 Of Others 1.5%
6006 Other knitted or crocheted fabrics
600601 Of Wool Kg 5% 53.3
600602 Of Man Made Fibres (Grey) 1.5%
79
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
600603 Of Man Made Fibres (Dyed) Kg 2.2% 18.5
600604 Of Cotton (Grey) 1.6%
600605 Of Cotton (Dyed) 1.6%
600606
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Grey) 1.8%
600607
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane (Dyed) 1.8%
600608 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Grey) 1.7%
600609 Of Blend containing Cotton and Man Made Fibre where
MMF predominates by weight (Dyed) Kg 2% 8.8
600610 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Grey) 1.8%
600611 Of Blend containing Cotton and Man Made Fibre where
Cotton predominates by weight (Dyed) 1.8%
600699 Of Others 1.5%
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101
Men's or boys' overcoats, carcoats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters, wind-
jackets and similar articles, knitted or crocheted, other
than those of heading 6103
610101 Of Cotton Piece 2.1% 48
610102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
610103 Of Man Made Fibres Piece 2.4% 25
610104 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
610105 Of Wool Piece 5.2% 139
610106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
610199 Of Others Piece 2.1% 25
6102
Women's or girls' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters, wind-
jackets and similar articles, knitted or crocheted, other
than those of heading 6104
80
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
610201 Of Cotton Piece 2.1% 48
610202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
610203 Of Man Made Fibres Piece 2.4% 25
610204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
610205 Of Wool Piece 5.2% 139
610206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
610299 Of Others Piece 2.1% 25
6103
Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and shorts
(other than swim wear), knitted or crocheted
610301
Suits (combination comprising of at least one trouser
and one jacket)
61030101 Of Cotton Piece 2.1% 58.7
61030102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 51.3
61030103 Of Man Made Fibres Piece 2.4% 47
61030104 Of Silk (other than containing Noil silk) Piece 5.2% 176.9
61030105 Of Wool Piece 5.2% 250
61030106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 166
61030199 Of Others Piece 2.1% 43.4
610302 Jackets, blazers
61030201 Of Cotton Piece 2.1% 48
61030202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
61030203 Of Man Made Fibres Piece 2.4% 25
61030204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
61030205 Of Wool Piece 5.2% 139
61030206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
61030207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2.1% 13
61030299 Of Others Piece 2.1% 25
610303 Trousers, full pants
61030301 Of Cotton 1.9%
61030302 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 22.4
61030303 Of Man Made Fibres Piece 2.4% 22
61030304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5
61030305 Of Wool Piece 5.2% 111
61030306 Of Blend containing Wool and Man Made Fibre Piece 4.6% 59
81
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
61030307 Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
61030399 Of Others 1.9%
610304
Others (including capri/three-fourth pants and
ensembles)
61030401 Of Cotton 1.8%
61030402 Of Blend containing Cotton and Man Made Fibre Piece 2% 14.5
61030403 Of Man Made Fibres Piece 2.3% 11
61030404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
61030405 Of Wool Piece 5.2% 26.6
61030406 Of Blend containing Wool and Man Made Fibre Piece 4.6% 27.6
61030407
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
61030499 Of Others 1.8%
6104
Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swim wear),
knitted or crocheted
610401
Suits (combination comprising of at least one trouser
and one jacket)
61040101 Of Cotton Piece 2% 50
61040102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 51.3
61040103 Of Man Made Fibres Piece 2.4% 44
61040104 Of Silk (other than containing Noil silk) Piece 5.2% 176.9
61040105 Of Wool Piece 5.2% 225.9
61040106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 162.2
61040199 Of Others Piece 2% 40.3
610402 Jackets, blazers
61040201 Of Cotton Piece 2% 32
61040202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
61040203 Of Man Made Fibres Piece 2.4% 25
61040204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
61040205 Of Wool Piece 5.2% 139
61040206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
61040207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2% 13
61040299 Of Others Piece 2% 25
82
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
610403 Dresses/frocks, skirts, divided skirts, trousers, full pants
61040301 Of Cotton Piece 2% 18
61040302 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 22.4
61040303 Of Man Made Fibres Piece 2.5% 19
61040304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5
61040305 Of Wool Piece 5.2% 86.9
61040306 Of Blend containing Wool and Man Made Fibre Piece 4.6% 55.2
61040307
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2% 8
61040399 Of Others Piece 2% 15.3
610404
Others (including capri/three-fourth pants and
ensembles)
61040401 Of Cotton 1.8%
61040402 Of Blend containing Cotton and Man Made Fibre Piece 2% 14.5
61040403 Of Man Made Fibres Piece 2.3% 11
61040404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
61040405 Of Wool Piece 5.2% 26.6
61040406 Of Blend containing Wool and Man Made Fibre Piece 4.6% 27.6
61040407
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
61040499 Of Others 1.8%
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton 1.9%
610502 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
610503 Of Man Made Fibres Piece 2.4% 15
610504 Of Silk (other than containing Noil silk) Piece 5.2% 256
610505 Of Wool Piece 5.2% 185
610506 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
610507
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
610599 Of Others 1.9%
6106
Women's or girls' blouses, shirts and shirt-blouses,
knitted or crocheted
610601 Of Cotton 1.9%
610602 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
610603 Of Man Made Fibres Piece 2.4% 15
83
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
610604 Of Silk (other than containing Noil silk) Piece 5.2% 256
610605 Of Wool Piece 5.2% 185
610606 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
610607
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
610699 Of Others 1.9%
6107
Men's or boys' underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles, knitted
or crocheted
610701
Nightshirts, pyjamas, bath robes and dressing gowns
and similar articles
61070101 Of Cotton Piece 2.2% 11
61070102 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 11.4
61070103 Of Man Made Fibres Piece 2.4% 11.4
61070104 Of Silk (other than containing Noil silk) Piece 5.2% 15.3
61070105 Of Wool Piece 5.2% 24.1
61070106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7
61070107
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.2% 10.7
61070199 Of Others Piece 2.2% 10.7
610702 Briefs, underpants and similar articles
61070201 Of Cotton 1.8%
61070202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3
61070203 Of Man Made Fibres Piece 2.4% 6
61070204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
61070205 Of Wool Piece 5.2% 6.8
61070206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9
61070207
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.8%
61070299 Of Others 1.8%
6108
Women's or girls' slips, petticoats, briefs, panties, night
dresses, pyjamas, negligees, bathrobes, dressing gowns
and similar articles, knitted or crocheted
610801
Night dresses (including nightshirts), pyjamas, negligees
bathrobes and dressing gowns and similar articles
61080101 Of Cotton Piece 2.2% 11
61080102 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 11.4
84
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
61080103 Of Man Made Fibres Piece 2.4% 11.4
61080104 Of Silk (other than containing Noil silk) Piece 5.2% 15.3
61080105 Of Wool Piece 5.2% 24.1
61080106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7
61080107
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.2% 10.7
61080199 Of Others Piece 2.2% 10.7
610802 Slips, petticoats, briefs, panties and similar articles
61080201 Of Cotton 1.8%
61080202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3
61080203 Of Man Made Fibres Piece 2.4% 6
61080204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
61080205 Of Wool Piece 5.2% 6.8
61080206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9
61080207
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.8%
61080299 Of Others 1.8%
6109 T-shirts, singlets and other vests, knitted or crocheted
610901 Of Cotton 1.9%
610902 Of Blend containing Cotton and Man Made Fibre Piece 2.9% 13
610903 Of Man Made Fibres Piece 2.5% 12
610904 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
610905 Of Wool Piece 5.2% 25
610906 Of Blend containing Wool and Man Made Fibre Piece 4.7% 14.8
610907
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
610999 Of Others 1.9%
6110 Jerseys, pullovers, cardigans, waistcoats an similar
articles, knitted or crocheted
611001 Of Cotton Piece 2.2% 19.3
611002 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 17.1
611003 Of Man Made Fibres Piece 2.4% 24
611004 Of Silk (other than containing Noil silk) Piece 5.2% 76
611005 Of Wool Piece 5.2% 57
85
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
611006 Of Blend containing Wool and Man Made Fibre Piece 4.7% 36.9
611007
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane Piece 2.2% 15.4
611099 Of Others Piece 2.2% 15.4
6111
Babies' garments and clothing accessories, knitted or
crocheted
611101 Of Cotton 1.9%
611102 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 7.2
611103 Of Man Made Fibres Piece 2.4% 8.9
611104 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
611105 Of Wool Piece 5.2% 16.1
611106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.8
611107
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
611199 Of Others 1.9%
6112
Track suits, ski suits and swimwear, knitted or
crocheted
611201 Of Cotton 1.9%
611202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 7.2
611203 Of Man Made Fibres Piece 2.4% 8.9
611204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
611205 Of Wool Piece 5.2% 16.1
611206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.8
611207
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
611299 Of Others 1.9%
6113
Garments, made up of knitted or crocheted fabrics of
heading 5903, 5906 or 5907
611301 Of Cotton 1.9%
611302 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 13
611303 Of Man Made Fibres Piece 2.5% 12
611304 Of Silk (other than containing Noil silk) Piece 5.2% 29.7
611305 Of Wool Piece 5.2% 25
611306 Of Blend containing Wool and Man Made Fibre Piece 4.7% 14.8
611399 Of Others 1.9%
6114 Other garments, knitted or crocheted
86
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
611401 Women's or girls' blouses, shirts and shirt-blouses,
knitted or crocheted with tightening at the bottom
61140101 Of Cotton 1.9%
61140102 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
61140103 Of Man Made Fibres Piece 2.4% 15
61140104 Of Silk (other than containing Noil silk) Piece 5.2% 256
61140105 Of Wool Piece 5.2% 185
61140106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
61140107
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
61140199 Of Others 1.9%
611402 Women's or girls' tops/cami
61140201 Of Cotton 1.9%
61140202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
61140203 Of Man Made Fibres Piece 2.4% 15
61140204 Of Silk (other than containing Noil silk) Piece 5.2% 256
61140205 Of Wool Piece 5.2% 185
61140206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
61140207
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
61140299 Of Others 1.9%
611403 Other jackets not covered under heading 6103 or 6104
61140301 Of Cotton Piece 2% 32
61140302 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
61140303 Of Man Made Fibres Piece 2.4% 25
61140304 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
61140305 Of Wool Piece 5.2% 139
61140306 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
61140399 Of Others Piece 2% 25
611404
Kurta and Salwar/ Salwar suits/ salwar-kameez/
churidar-kameez, with or without dupatta
61140401 Of Cotton Piece 2% 26
61140402 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 18.1
61140403 Of Man Made Fibres Piece 2.7% 41
61140404 Of Silk (other than containing Noil silk) Piece 5.2% 286
87
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
61140405 Of Wool Piece 5.2% 72.4
61140406 Of Blend containing Wool and Man Made Fibre Piece 4.7% 31.8
61140499 Of Others Piece 2% 40.2
611405 Others
61140501 Of Cotton 1.9%
61140502 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 13
61140503 Of Man Made Fibres Piece 2.5% 12
61140504 Of Silk (other than containing Noil silk) Piece 5.2% 29.7
61140505 Of Wool Piece 5.2% 25
61140506 Of Blend containing Wool and Man Made Fibre Piece 4.7% 14.8
61140507 Protective industrial wear Piece 2% 73
61140599 Of Others 1.9%
6115
Panty hose, tights, stockings, socks and other hosiery,
including graduated compre-ssion hosiery (for example,
stockings for varicose veins) and footwear without
applied soles, knitted or crocheted
611501 Leggings
61150101 Of Cotton 1.9%
61150102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 14.5
61150103 Of Man Made Fibres Piece 2.5% 12
61150104 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
61150105 Of Wool Piece 5.2% 32.2
61150106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 27.6
61150107
Of Cotton containing 1% or more by weight of
spandex/lycra/elastane 1.9%
61150199 Of Others 1.9%
611502 Others
61150201 Of Cotton 1.8%
61150202 Of Blend containing Cotton and Man Made Fibre Kg 2.1% 38
61150203 Of Man Made Fibres Kg 2.4% 24
61150204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
61150205 Of Wool Kg 5.2% 42.6
61150206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
61150207
Of Cotton containing 1% or more by weight of
spandex/lycra/ elastane 1.9%
88
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
61150299 Of Others 1.9%
6116 Gloves, mittens and mitts, knitted or crocheted
611601 Of Cotton 1.9%
611602 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
611603 Of Man Made Fibres Kg 2.5% 25
611604 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
611605 Of Wool Kg 5.2% 42.6
611606 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
611607 Gloves, specially designed for use in sports namely Golf
Gloves made of textile materials Piece 3% 6
611699 Of Others 1.9%
6117
Other made up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments or of
clothing accessories
611701 Shawls, scarves, mufflers, stoles, mantillas and veils
61170101 Of Cotton 1.9%
61170102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 4.7
61170103 Of Man Made Fibres Piece 2.5% 8
61170104 Of Silk (other than containing Noil silk) Piece 5.2% 52.2
61170105 Of Wool Piece 5.2% 15.3
61170106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.1
61170199 Of Others 1.9%
611702 Others
61170201 Of Cotton 1.9%
61170202 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
61170203 Of Man Made Fibres Kg 2.5% 25
61170204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
61170205 Of Wool Kg 5.2% 42.6
61170206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
61170299 Of Others 1.9%
89
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201
Men's or boys' overcoats, car-coats, cloaks, anoraks
(including ski-jackets), wind-cheaters, wind jackets and
similar articles other than those of heading 6203
620101 Of Cotton Piece 2.1% 48
620102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
620103 Of Man Made Fibres Piece 2.4% 25
620104 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
620105 Of Wool Piece 5.2% 139
620106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
620199 Of Others Piece 2.1% 25
6202
Women's or girls' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters, wind-
jackets and similar articles, other than those of heading
6204
620201 Of Cotton Piece 2.1% 48
620202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
620203 Of Man Made Fibres Piece 2.4% 25
620204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
620205 Of Wool Piece 5.2% 139
620206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
620299 Of Others Piece 2.1% 25
6203
Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and shorts
(other than swimwear)
620301
Suits (combination comprising of at least one trouser
and one jacket)
62030101 Of Cotton Piece 2.1% 58.7
62030102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 51.3
62030103 Of Man Made Fibres Piece 2.4% 47
62030104 Of Silk (other than containing Noil silk) Piece 5.2% 176.9
62030105 Of Wool Piece 5.2% 250
62030106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 166
62030199 Of Others Piece 2.1% 43.4
90
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
620302 Jackets, blazers
62030201 Of Cotton Piece 2.1% 48
62030202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
62030203 Of Man Made Fibres Piece 2.4% 25
62030204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
62030205 Of Wool Piece 5.2% 139
62030206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
62030207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2.1% 13
62030299 Of Others Piece 2.1% 25
620303 Trousers, full pants
62030301 Of Cotton 1.9%
62030302 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 22.4
62030303 Of Man Made Fibres Piece 2.4% 22
62030304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5
62030305 Of Wool Piece 5.2% 111
62030306 Of Blend containing Wool and Man Made Fibre Piece 4.6% 59
62030307
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
62030399 Of Others 1.9%
620304
Others (including capri/three-fourth pants and
ensembles)
62030401 Of Cotton 1.8%
62030402 Of Blend containing Cotton and Man Made Fibre Piece 2% 14.5
62030403 Of Man Made Fibres Piece 2.3% 11
62030404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
62030405 Of Wool Piece 5.2% 26.6
62030406 Of Blend containing Wool and Man Made Fibre Piece 4.6% 27.6
62030407
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
62030499 Of Others 1.8%
6204
Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear)
620401
Suits (combination comprising of at least one trouser
and one jacket)
91
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62040101 Of Cotton Piece 2.1% 50
62040102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 51.3
62040103 Of Man Made Fibres Piece 2.4% 47
62040104 Of Silk (other than containing Noil silk) Piece 5.2% 176.9
62040105 Of Wool Piece 5.2% 250
62040106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 166
62040199 Of Others Piece 2.1% 43.4
620402 Jackets, blazers
62040201 Of Cotton Piece 2% 32
62040202 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
62040203 Of Man Made Fibres Piece 2.4% 25
62040204 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
62040205 Of Wool Piece 5.2% 139
62040206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
62040207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2% 13
62040299 Of Others Piece 2% 25
620403 Dresses/frocks, skirts, divided skirts, trousers, full pants
62040301 Of Cotton Piece 2% 18
62040302 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 22.4
62040303 Of Man Made Fibres Piece 2.5% 19
62040304 Of Silk (other than containing Noil silk) Piece 5.2% 69.5
62040305 Of Wool Piece 5.2% 86.9
62040306 Of Blend containing Wool and Man Made Fibre Piece 4.6% 55.2
62040307
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2% 8
62040399 Of Others Piece 2% 15.3
620404
Others (including capri/three-fourth pants and
ensembles)
62040401 Of Cotton 1.8%
62040402 Of Blend containing Cotton and Man Made Fibre Piece 2% 14.5
62040403 Of Man Made Fibres Piece 2.3% 11
62040404 Of Silk (other than containing Noil silk) Piece 5.2% 50.5
62040405 Of Wool Piece 5.2% 26.6
62040406 Of Blend containing Wool and Man Made Fibre Piece 4.6% 27.6
92
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62040407 Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
62040499 Of Others 1.8%
6205 Men's or boys' shirts
620501 Of Cotton 1.9%
620502 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
620503 Of Man Made Fibres Piece 2.4% 15
620504 Of Silk (other than containing Noil silk) Piece 5.2% 256
620505 Of Wool Piece 5.2% 185
620506 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
620507
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
620599 Of Others 1.9%
6206 Women's or girls' blouses, shirts and shirt-blouses
620601 Of Cotton 1.9%
620602 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
620603 Of Man Made Fibres Piece 2.4% 15
620604 Of Silk (other than containing Noil silk) Piece 5.2% 256
620605 Of Wool Piece 5.2% 185
620606 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
620607
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
620699 Of Others 1.9%
6207
Men's or boys' singlets and other vests, underpants,
briefs, nightshirts, pyjamas, bath-robes, dressing gowns
and similar articles
620701
Dressing gowns, bathrobes, pyjamas, nightshirts and
similar articles
62070101 Of Cotton Piece 2.2% 11
62070102 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 11.4
62070103 Of Man Made Fibres Piece 2.4% 11.4
62070104 Of Silk (other than containing Noil silk) Piece 5.2% 15.3
62070105 Of Wool Piece 5.2% 24.1
62070106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7
62070107
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2.2% 10.7
93
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62070199 Of Others Piece 2.2% 10.7
620702
Singlets and other vests, underpants, briefs and similar
articles
62070201 Of Cotton 1.8%
62070202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3
62070203 Of Man Made Fibres Piece 2.4% 6
62070204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
62070205 Of Wool Piece 5.2% 6.8
62070206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9
62070207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
62070299 Of Others 1.8%
6208
Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
negliges, bathrobes, dressing gowns and similar articles
620801
Dressing gowns, bathrobes, pyjamas, negliges,
nightdresses (including nightshirts) and similar articles
62080101 Of Cotton Piece 2.2% 11
62080102 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 11.4
62080103 Of Man Made Fibres Piece 2.4% 11.4
62080104 Of Silk (other than containing Noil silk) Piece 5.2% 15.3
62080105 Of Wool Piece 5.2% 24.1
62080106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 20.7
62080107
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane Piece 2.2% 10.7
62080199 Of Others Piece 2.2% 10.7
620802
Singlets and other vests, slips, petticoats, briefs, panties
and similar articles
62080201 Of Cotton 1.8%
62080202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 2.3
62080203 Of Man Made Fibres Piece 2.4% 6
62080204 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
62080205 Of Wool Piece 5.2% 6.8
62080206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 5.9
62080207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.8%
62080299 Of Others 1.8%
94
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6209 Babies' garments and clothing accessories
620901 Of Cotton 1.9%
620902 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 7.2
620903 Of Man Made Fibres Piece 2.4% 8.9
620904 Of Silk (other than containing Noil silk) Piece 5.2% 27.2
620905 Of Wool Piece 5.2% 16.1
620906 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.8
620907
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
620999 Of Others 1.9%
6210
Garments, made up of fabrics of heading 5602, 5603,
5903, 5906 or 5907
621001 Of Cotton 1.9%
621002 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 13
621003 Of Man Made Fibres Piece 2.5% 12
621004 Of Silk (other than containing Noil silk) Piece 5.2% 29.7
621005 Of Wool Piece 5.2% 25
621006 Of Blend containing Wool and Man Made Fibre Piece 4.7% 14.8
621099 Of Others 1.9%
6211 Track suits, ski suits and swimwear; other garments
621101 Women's or girls' blouses, shirts and shirt-blouses, with
tightening at the bottom
62110101 Of Cotton 1.9%
62110102 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
62110103 Of Man Made Fibres Piece 2.4% 15
62110104 Of Silk (other than containing Noil silk) Piece 5.2% 256
62110105 Of Wool Piece 5.2% 185
62110106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
62110107
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
62110199 Of Others 1.9%
621102 Women's or girls' tops/cami
62110201 Of Cotton 1.9%
62110202 Of Blend containing Cotton and Man Made Fibre Piece 2.1% 12
95
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62110203 Of Man Made Fibres Piece 2.4% 15
62110204 Of Silk (other than containing Noil silk) Piece 5.2% 256
62110205 Of Wool Piece 5.2% 185
62110206 Of Blend containing Wool and Man Made Fibre Piece 4.7% 10
62110207
Of Cotton containing 1% or more by weight of spandex/
lycra/elastane 1.9%
62110299 Of Others 1.9%
621103 Other jackets not covered under heading 6203 or 6204
62110301 Of Cotton Piece 2% 32
62110302 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 28.9
62110303 Of Man Made Fibres Piece 2.4% 25
62110304 Of Silk (other than containing Noil silk) Piece 5.2% 107.4
62110305 Of Wool Piece 5.2% 139
62110306 Of Blend containing Wool and Man Made Fibre Piece 4.7% 107
62110399 Of Others Piece 2% 25
621104 Protective industrial wear
62110401
Protective industrial wear overall/coverall made of
cotton 1.9%
62110402 Other protective industrial wear made of cotton 1.9%
62110403 Protective industrial wear overall/coverall made of
Aramid fibre or Modacrylic fibre Piece 2% 73
62110404 Other protective industrial wear made of Aramid fibre Piece 2% 27.4
62110405 Protective industrial wear overall/coverall made of
Modacrylic fibre Piece 2% 79.2
62110406
Other protective industrial wear made of Modacrylic
fibre Piece 2% 53
62110499 Other protective industrial wear Piece 2% 23.2
621105
Kurta and Salwar/ Salwar suits/ salwar-kameez/
churidar-kameez, with or without dupatta
62110501 Of Cotton Piece 2% 26
62110502 Of Blend containing Cotton and Man Made Fibre Piece 2.3% 18.1
62110503 Of Man Made Fibres Piece 2.7% 41
62110504 Of Silk (other than containing Noil silk) Piece 5.2% 286
62110505 Of Wool Piece 5.2% 72.4
96
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62110506 Of Blend containing Wool and Man Made Fibre Piece 4.7% 31.8
62110599 Of Others Piece 2% 40.2
621106 Others
62110601 Of Cotton 1.9%
62110602 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 13
62110603 Of Man Made Fibres Piece 2.5% 12
62110604 Of Silk (other than containing Noil silk) Piece 5.2% 29.7
62110605 Of Wool Piece 5.2% 25
62110606 Of Blend containing Wool and Man Made Fibre Piece 4.7% 14.8
62110699 Of Others 1.9%
6212
Brassieres, girdles, corsets, braces, suspenders, garters
and similar articles and parts thereof, whether or not
knitted or crocheted
621201 Of Cotton 1.9%
621202 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
621203 Of Man Made Fibres Kg 2.5% 25
621204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
621205 Of Wool Kg 5.2% 42.6
621206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
621299 Of Others 1.9%
6213 Handkerchiefs
621301 Of Cotton 1.9%
621302 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
621303 Of Man Made Fibres Kg 2.5% 25
621304 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
621305 Of Wool Kg 5.2% 42.6
621306 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
621399 Of Others 1.9%
6214 Shawls, scarves, mufflers, mantillas, veils and the like
621401 Shawls, scarves, mufflers, stoles, mantillas and veils
62140101 Of Cotton 1.9%
62140102 Of Blend containing Cotton and Man Made Fibre Piece 2.2% 4.7
62140103 Of Man Made Fibres Piece 2.5% 8
62140104 Of Silk (other than containing Noil silk) Piece 5.2% 52.2
97
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
62140105 Of Wool Piece 5.2% 15.3
62140106 Of Blend containing Wool and Man Made Fibre Piece 4.7% 13.1
62140199 Of Others 1.9%
621402 Others
62140201 Of Cotton 1.9%
62140202 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
62140203 Of Man Made Fibres Kg 2.5% 25
62140204 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
62140205 Of Wool Kg 5.2% 42.6
62140206 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
62140299 Of Others 1.9%
6215 Ties, bow ties and cravats
621501 Of Cotton 1.9%
621502 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
621503 Of Man Made Fibres Kg 2.5% 25
621504 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
621505 Of Wool Kg 5.2% 42.6
621506 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
621599 Of Others 1.9%
6216 Gloves, mittens and mitts
621601 Of Cotton 1.9%
621602 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
621603 Of Man Made Fibres Kg 2.5% 25
621604 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
621605 Of Wool Kg 5.2% 42.6
621606 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
621607 Gloves, specially designed for use in sports namely Golf
Gloves made of textile materials Piece 3% 6
621699 Of Others 1.9%
6217
Other made up clothing accessories; parts of garments
or of clothing accessories, other than those of heading
6212
621701 Of Cotton 1.9%
621702 Of Blend containing Cotton and Man Made Fibre Kg 2.2% 39.8
98
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
621703 Of Man Made Fibres Kg 2.5% 25
621704 Of Silk (other than containing Noil silk) Kg 5.2% 45.9
621705 Of Wool Kg 5.2% 42.6
621706 Of Blend containing Wool and Man Made Fibre Kg 4.7% 62.1
621799 Of Others 1.9%
CHAPTER – 63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6301 Blankets and traveling rugs
630101 Of Cotton Kg 2.6% 19
630102 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 8
630103 Of Man Made Fibres Kg 2.3% 9
630104 Of Blend containing wool and acrylic Kg 2.3% 43
630199 Of others 1.5%
6302 Bed linen, table linen, toilet linen and kitchen linen
630201 Of Cotton Kg 2.6% 32
630202 Of Blend containing Cotton and Man Made Fibre Kg 2.6% 17
630203 Of Man Made Fibres Kg 2.6% 20
630204 Of Silk (other than containing Noil silk) Kg 3.5% 305
630299 Of Others 1.5%
6303
Curtains (including drapes) and interior blinds; curtain
or bed valances
630301 Of Cotton Kg 2.6% 32
630302 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17
630303 Of Man Made Fibres Kg 2.3% 20
630304 Of Silk (other than containing Noil silk) Kg 3.5% 305
630399 Of Others 1.5%
6304
Other furnishing articles, excluding those of heading
9404
630401 Of Cotton Kg 2.6% 32
630402 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17
630403 Of Man Made Fibres Kg 2.3% 20
630404 Of Silk (other than containing Noil silk) Kg 3.5% 305
630499 Of Others 1.5%
99
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6305 Sacks and bags, of a kind used for the packing of goods
630501
Flexible Intermediate Bulk 1.5%
Containers (FIBC)
630502 Sacks and bags made of jute including hessian bags,
sacking bags, jute soil savers etc 1.5%
630599 Others 1.5%
6306 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods 1.5%
6307 Other made up articles, including dress patterns
630701 Fabric Swatches
63070101 Of Cotton Kg 2.6% 32
63070102 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17
63070103 Of Man Made Fibres Kg 2.3% 20
63070199 Of Others 1.5%
630702 Others (excluding fabric swatches)
63070201 Of Cotton Kg 2.6% 32
63070202 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17
63070203 Of Man Made Fibres Kg 2.3% 20
63070204 Of Silk (other than containing Noil silk) Kg 3.5% 305
63070299 Of Others 1.5%
6308
Sets consisting of woven fabric and yarn, whether or
not with accessories, for making up into rugs,
tapestries, embroidered table cloths or serviettes, or
similar textile articles, put up in packings for retail sale
630801 Of Cotton Kg 2.6% 32
630802 Of Blend containing Cotton and Man Made Fibre Kg 2.45% 17
630803 Of Man Made Fibres Kg 2.3% 20
630804 Of Silk (other than containing Noil silk) Kg 3.5% 305
630899 Of Others 1.5%
6309 Worn clothing and other worn articles NIL
6310
Used or new rags, scrap twine, cordage, rope and cables
and worn out articles of twine, cordage, rope or cables,
of textile materials
NIL
100
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
6401
Waterproof footwear with outer soles and uppers of
rubber or of plastics, the uppers of which are neither
fixed to the sole nor assembled by stitching, riveting,
nailing, screwing, plugging or similar processes
1.5%
6402
Other footwear with outer soles and uppers of rubber
or plastics 1.5%
6403 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather
640301 Leather shoes for adults, namely boots and half boots Pair 3.3% 39.2
640302
Leather shoes for adults, namely boots and half boots,
manufactured by units operating under section 65 of the
Customs Act, 1962
0.4%
640303 Deleted
640304 Deleted
640305
Leather shoes for adults, other than boots and half
boots Pair 3.3% 67
640306
Leather shoes for adults, other than boots and half
boots, manufactured by units operating under section
65 of the Customs Act, 1962
0.4%
640307 Leather boots/half boots/shoes for children Pair 3.3% 37.6
640308
Leather boots/half boots/shoes for children,
manufactured by units operating under section 65 of the
Customs Act, 1962
0.4%
640309 Leather sandals (including chappals / slippers) Pair 3.3% 42
640310
Leather sandals, (including chappals/slippers)
manufactured by units operating under section 65 of the
Customs act, 1962
0.4%
640311 Leather safety footwear with protective metal toe cap Pair 3.9% 71
640312
Leather safety footwear with protective toe cap of
composite/ synthetic material Pair 3.6% 61
640399 Others 1.50%
6404
Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials
101
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
640401 Of rubber sole with canvas upper 1.5%
640402
Boots/ half boots / shoes of leather-cum-
synthetic/textile materials 1.5%
640403 Sandals of leather-cum-synthetic/textile materials 1.5%
640404 Of TPR/PU sole with canvas upper 1.5%
640499 Others 1.5%
6405 Other footwear 1.5%
6406
Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable in-
soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof
640601
Leather shoe uppers for adults, namely boots and half
boots Pair 2.6% 38
640602
Leather shoe uppers for adults, namely boots and half
boots, manufactured by units operating under section 65
of the Customs Act, 1962
0.4%
640603 Deleted
640604 Deleted
640605
Leather shoe uppers for adults, other than boots and
half boots Pair 2.6% 36
640606
Leather shoe uppers for adults, other than boots and half
boots, manufactured by units operating under section 65
of the Customs Act, 1962
0.4%
640607 Leather uppers for boots/half boots/shoes for children Pair 2.6% 19.6
640608
Leather uppers for boots/half boots/shoes for children,
manufactured by units operating under section 65 of the
Customs Act, 1962
0.4%
640609 Leather sandal uppers 1.8%
640610 Leather sandal uppers, manufactured by units operating
under section 65 of the Customs Act, 1962 0.4%
640611 Leather woven sandal uppers 1.8%
640612 Leather soles 1.8%
640613 Leather-cum-synthetic/textile footwear uppers 1.8%
640614 Synthetic uppers for footwear 1.5%
640615 PU Unit sole 1.5%
102
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
640616 Leather insoles (Leather socks) for adult shoes 1.5%
640617
Leather insoles (Leather socks) for adult shoes,
manufactured by units operating under section 65 of the
Customs Act, 1962
0.4%
640618 Leather gaiters or chaps 1.8%
640619 Synthetic gaiters or chaps 1.5%
640699 Others 1.5%
CHAPTER – 65
HEADGEAR AND PARTS THEREOF
6501
Hat-forms, hat bodies and hoods of felt, neither blocked
to shape nor with made brims; plateaux and manchons
(including slit manchons), of felt
1.5%
6502
Hat-shapes, plaited or made by assembling strips of any
material, neither blocked to shape, nor with made
brims, nor lined, nor trimmed
1.5%
6503 Deleted
6504
Hats and other headgear, plaited or made by
assembling strips of any material, whether or not lined
or trimmed
1.5%
6505
Hats and other headgear, knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece
(but not in strips) whether or not lined or trimmed;
hair-nets of any material, whether or not lined or timed
1.5%
6506 Other headgear, whether or not lined or trimmed
650601 Bicycle Helmet made of Polystyrene 1.5%
650602
Safety Helmet (made out of fibre glass reinforced
plastics) weight 1425 gms +/- 20 gms 1.5%
650603 Cricket Helmets 1.5%
650604 Leather Caps/Hats 1.5%
650699 Others 1.5%
6507
Head-bands, linings, covers, hat foundations, hat
frames, peaks and chinstraps, for headgear 1.5%
CHAPTER – 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
6601 Umbrellas and sun umbrellas (including walking-stick
umbrellas, garden umbrellas and similar umbrellas) 1.5%
6602
Walking-sticks, seat-sticks, whips, riding-crops and the
like 1.5%
103
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6603 Parts, trimmings and accessories of articles of heading
6601 or 6602 1.5%
CHAPTER – 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS;
ARTICLES OF HUMAN HAIR
6701
Skins and other parts of birds with their feathers or
down, feathers, parts of feathers, down and articles
thereof (other than goods of heading 0505 and worked
quills and scapes)
Nil
6702 Artificial flowers, foliage and fruit and parts thereof;
articles made of artificial flowers, foliage or fruit 1.5%
6703
Human hair, dressed, thinned, bleached or otherwise
worked; wool or other animal hair or other textile
materials, prepared for use in making wigs or the like
670301
Human hair, dressed, thinned, bleached or otherwise
worked 0.15%
670399 Others Nil
6704
Wigs, false beards, eyebrows and eyelashes, switches
and the like, of human or animal hair or of textile
materials; articles of human hair not elsewhere
specified or included
Nil
CHAPTER – 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
6801
Setts, curbstones and flagstones, of natural stone
(except slate) 1%
6802
Worked monumental or building stone (except slate)
and articles thereof, other than goods of heading 6801;
mosaic cubes and the like, of natural stone (including
slate), whether or not on a backing; artificially coloured
granules, chippings and powder, of natural stone
(including slate)
680201 Granite/Marble Monuments 1%
680202 Granite / Marble / Mosaic Tiles, whether or not polished 1%
680203 Granite/Marble Slabs, whether or not polished 1%
680204
Artistic and Decorative crafted stone products
(Handicrafts) 1%
680299 Others 1%
104
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6803 Worked slate and articles of slate or of agglomerated
slate 1%
6804
Millstones, grindstones, grinding wheels and the like,
without frameworks, for grinding, sharpening,
polishing, trueing or cutting, hand sharpening or
polishing stones, and parts thereof, of natural stone, of
agglomerated natural or artificial abrasives, or of
ceramics, with or without parts of other materials
1%
6805
Natural or artificial abrasive powder or grain, on a base
of textile material, of paper, of paperboard or of other
materials, whether or not cut to shape or sewn or
otherwise made up
1%
6806
Slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed slag and
similar expanded mineral materials; mixtures and
articles of heat insulating, sound-insulating or sound-
absorbing mineral materials, other than those of
heading 6811 or 6812 or of Chapter 69
1%
6807
Articles of asphalt or of similar material (for example,
petroleum bitumen or coal tar pitch) 1%
6808
Panels, boards, tiles, blocks and similar articles of
vegetable fibre, of straw or of shavings, chips, particles,
sawdust or other waste, of wood, agglomerated with
cement, plaster or other mineral binders
1%
6809 Articles of plaster or of compositions based on plaster 1%
6810 Articles of cement, of concrete or of artificial stone,
whether or not reinforced 1%
6811
Articles of asbestos-cement, of cellulose fibre-cement
or the like 1%
6812
Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium
carbonate; articles of such mixtures or of asbestos (for
example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other
than goods of heading 6811 or 6813
1%
105
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6813
Friction material and articles thereof (for example,
sheets, rolls, strips, segments, discs, washers, pads), not
mounted, for brakes, for clutches or the like, with a
basis of asbestos, of other mineral substances or of
cellulose, whether or not combined with textile or other
materials
1%
6814
Worked mica and articles of mica, including
agglomerated or reconstituted mica, whether or not on
a support of paper, paperboard or other materials
1%
6815
Articles of stone or of other mineral substances
(including carbon fibres, articles of carbon fibres and
articles of peat), not elsewhere specified or included
1%
CHAPTER – 69
CERAMIC PRODUCTS
6901
Bricks, blocks, tiles and other ceramic goods of siliceous
fossil meals (for example, kieselguhr, tripolite or
diatomite) or of similar siliceous earths
690101 Silica Bricks/Shapes For B.F Stoves MT 2% 418
690102 Silica Bricks/Shapes For Coke Ovens MT 2% 418
690199 Others MT 2% 418
6902
Refractory bricks, blocks, tiles and similar refractory
ceramic constructional goods, other than those of
siliceous fossil meals or similar siliceous earths
690201
High Alumina (Bubble Alumina Based) Bricks and Shapes
and/or Castable and Mortars MT 2% 418
690202 High Alumina (Synthetic Base) Bricks/Shapes and/or
Ramming Mass, Castables and Mortars MT 2% 1235
690203
High Alumina Blast Furnace Stove Bricks/ Shapes and
Mortars MT 2% 1235
690204
High Alumina Bricks and Shapes and/or Ramming Mass,
Castables and Mortars MT 2% 1235
690205 Magnesia Dolomite Bricks and Shapes and/or Ramming
Mass, Castables and Mortars MT 2% 1235
690206 Magnesite Chrome Magnesia Co-clinker Bricks and
Shapes and/or Ramming Mass, Castables and Mortars MT 2% 2291
106
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
690207 Magnesia Carbon Bricks/Shapes and/or Ramming Mass,
Castables and Mortars MT 2% 2291
690208
Magnesite Bricks and Shapes and/or Ramming Mass,
Castables and Mortars MT 2% 1235
690209
Alumina Carbon Bricks/ Shapes and/or Ramming Mass,
Castables and Mortars MT 2% 418
690210
Alumina Carbon/ Slide Gate Plate Refractory and
Attachments MT 2% 2291
690211 Alumina Fused Cast Refractories MT 2% 2291
690212 Chrome Magnesite Bricks and Shapes and/or Ramming
Mass, Castables and Mortars MT 2% 418
690213
Alumina Carbon Continuous Casting Refractories and/or
Mortars MT 2% 2291
690299 Others MT 2% 418
6903
Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels,
tubes, pipes, sheaths and rods), other than those of
siliceous fossil meals or of similar siliceous earths
1.5%
6904
Ceramic building bricks, flooring blocks, support or filler
tiles and the like 1.5%
6905
Roofing tiles, chimney-pots, cowls, chimney liners,
architectural ornaments and other ceramic
constructional goods
1.5%
6906 Ceramic pipes, conduits, guttering and pipe fittings 1.5%
6907
Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
690701 Ceramic Glazed Floor Tiles Coloured MT 2% 403
690702 Ceramic Glazed Wall Tiles MT 2% 322
690703 Others Glazed MT 2% 322
690799 Others 1.5%
6908 Omitted
6909
Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture; ceramic pots,
jars and similar articles of a kind used for the
conveyance or packing of goods
1.5%
107
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
6910
Ceramic sinks, wash basins, wash basin pedestals,
baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures
1.5%
6911
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china 1.5%
6912
Ceramic tableware, kitchen-ware, other household
articles and toilet articles, other than of porcelain or
china
1.5%
6913 Statuettes and other ornamental ceramic articles 1.5%
6914 Other ceramic articles 1.5%
CHAPTER – 70
GLASS AND GLASSWARE
7001
Cullet and other waste and scrap of glass; glass in the
mass Nil
7002
Glass in balls (other than microspheres of heading
7018), rods or tubes, unworked 1.5%
7003
Cast glass and rolled glass, in sheets or profiles, whether
or not having an absorbent, reflecting or non-reflecting
layer, but not otherwise worked
1.5%
7004
Drawn glass and blown glass, in sheets, whether or not
having an absorbent, reflec-ting or non-reflecting layer,
but not otherwise worked
1.5%
7005
Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent, reflecting
or non-reflecting layer, but not otherwise worked
1.5%
7006
Glass of heading 7003, 7004 or 7005, bent, edge-
worked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other materials
1.5%
7007
Safety glass, consisting of toughened (tempered) or
laminated glass 1.5%
7008 Multiple-walled insulating units of glass 1.5%
7009
Glass mirrors, whether or not framed, including rear-
view mirrors
700901 Bicycle Mirror 1.5%
700999 Others 1.5%
108
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and
other containers, of glass, of a kind used for the
conveyance or packing of goods; preserving jars of
glass; stoppers, lids and other closures, of glass
1.5%
7011
Glass envelopes (including bulbs and tubes), open, and
glass parts thereof, without fittings, for electric lamps,
cathode-ray tubes or the like
1.5%
7012 Deleted
7013
Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other
than that of heading 7010 or 7018)
701301 Hand-cut lead crystal glassware 1.5%
701302 Opal glassware/kitchenware 1.5%
701303
Jars, perfume bottles, candle plates/coasters, votives,
lotion bottles/soap-dishes, ornamental
spheres/stars/bells
1.5%
701399 Others 1.5%
7014
Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked 1.5%
7015
Clock or watch glasses and similar glasses, for non-
corrective or corrective spectacles, curved, bent,
hollowed or the like; not optically worked; hollow glass
spheres and their segments, for the manufacture of
such glasses
1.5%
7016
Paving blocks, slabs, bricks, squares, tiles and other
articles of pressed or moulded glass, whether or not
wired, of a kind used for building or construction
purposes; glass cubes and other glass small wares,
whether or not on a backing, for mosaics or similar
decorative purposes; leaded lights and the like; multi-
cellular or foam glass in blocks, panels, plates, shells or
similar forms
1.5%
7017
Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated
701701 Laboratory Glass ware 1.5%
701799 Others 1.5%
109
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7018
Glass beads, imitation pearls, imitation precious or
semi-precious stones and similar glass smallwares, and
articles thereof other than imitation jewellery; glass
eyes other than prosthetic articles; statuettes and other
orna-ments of lamp-worked glass, other than imitation
jewellery; glass microspheres not exceeding 1 mm in
diameter
701801 Glass Beads and articles thereof 1.5%
701899 Others 1.5%
7019
Glass fibres (including glass wool) and articles thereof
(for example, yarn, woven fabrics) 1.5%
7020 Other articles of glass
702001 Glass Artware / Handicrafts Kg 2.2% 24.5
702002
Glass Artware / Handicrafts made of two or more ply
glass with or without metallic fusion Kg 2.5% 46.9
702003 Glass Refills Silver Coated for Vacuum Flasks Kg 3.8% 10.8
702004 Glass Artware / Handicrafts with silver coating Kg 3.8% 28.2
702005 Glass Artware / Handicrafts with glass chatons Kg 2.5% 46.9
702099 Others 1.5%
CHAPTER – 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH
PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;COIN
7101
Pearls, natural or cultured, whether or not worked or
graded but not strung, mounted or set; pearls, natural
or cultured, temporarily strung for convenience of
transport
Nil
7102
Diamonds, whether or not worked, but not mounted or
set Nil
7103
Precious stones (other than diamonds) and
semiprecious stones, whether or not worked or graded
but not strung, mounted or set; ungraded precious
stones (other than diamonds) and semi-precious
stones, temporarily strung for convenience of transport
Nil
7104
Synthetic or reconstructed precious or semiprecious
stones, whether or not worked or graded but not
strung, mounted or set; ungraded synthetic or
reconstructed precious or semi-precious stones,
temporarily strung for convenience of transport
Nil
110
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7105 Dust and powder of natural or synthetic precious or
semi-precious stones Nil
7106
Silver (including silver plated with gold or platinum),
unwrought or in semi-manufactured forms, or in
powder form
Nil
7107
Base metals clad with silver, not further worked than
semi-manufactured Nil
7108
Gold (including gold plated with platinum) unwrought
or in semi-manufactured forms, or in powder form Nil
7109
Base metals or silver, clad with gold, not further
worked than semi-manufactured Nil
7110
Platinum, unwrought or in semi-manufactured form, or
in powder form Nil
7111
Base metals, silver or gold, clad with platinum, not
further worked than semi-manufactured Nil
7112
Waste and scrap of precious metal or of metal clad
with precious metal; other waste and scrap containing
precious metal or precious metal compounds, of a kind
used principally for the recovery of precious metal
Nil
7113
Articles of jewellery and parts thereof, of precious
metal or of metal clad with precious metal
711301 Articles of jewellery and parts thereof, made of gold Gms.
₹ 264 per
gram of net
gold content
(.995 or
more purity)
in the
jewellery
711302 Articles of jewellery and parts thereof, made of silver Kg
₹ 3410 per
kg of net
silver
content
(.999 purity)
in the
jewellery
711399 Others Nil
7114
Articles of goldsmiths’ or silversmiths’ wares and parts
thereof, of precious metal or of metal clad With
precious metal
111
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
711401 Articles made of silver Kg
₹ 3410 per
kg of net
silver
content
(.999 purity)
in the article
711499 Others Nil
7115
Other articles of precious metal or of metal clad with
precious metal Nil
7116
Articles of natural or cultured pearls, precious or semi-
precious stones (natural, synthetic or reconstructed) Nil
7117 Imitation jewellery
711701 Brass jewellery 1.5%
711702 Aluminium jewellery 1.5%
711703
Plastic Imitation Jewellery with or without embellish-
ments 1.5%
711704 Plastic bangles with or without embellishments 1.5%
711705 Stainless steel jewellery 1.5%
711706 Iron jewellery 1.5%
711707 Glass jewellery 1.5%
711799 Others Nil
7118 Coin Nil
CHAPTER – 72
IRON AND STEEL
7201
Pig iron and spiegeleisen in pigs, blocks or other
primary forms 1.5%
7202 Ferro alloys 1.1%
7203
Ferrous products obtained by direct reduction of iron
ore and other spongy ferrous products, in lumps,
pellets or similar forms; iron having minimum purity by
weight of 99.94%, in lumps, pellets or similar forms
1.1%
7204 Ferrous waste and scrap; remelting scrap ingots of iron
or steel Nil
7205 Granules and powders, of pig iron, spiegeleisen, iron or
steel 1.1%
112
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7206 Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 7203) 1.1%
7207 Semi-finished products of iron or non-alloy steel 1.5%
7208
Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, hot-rolled, not clad, plated
or coated
1.8%
7209
Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, cold-rolled (cold-reduced),
not clad, plated or coated
1.8%
7210 Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, clad, plated or coated 1.8%
7211
Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, not clad, plated or coated 1.8%
7212 Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, clad, plated or coated 1.8%
7213
Bars and rods, hot-rolled, in irregularly wound coils, of
iron or non-alloy steel 1.8%
7214
Other bars and rods of iron or non-alloy steel, not
further worked than forged, hot-rolled, hot-drawn or
hot-extruded, but including those twisted after rolling
1.8%
7215 Other bars and rods of iron or non-alloy steel 1.8%
7216 Angles, shapes and sections of iron or non-alloy steel 1.8%
7217 Wire of iron or non-alloy steel 1.8%
7218
Stainless steel in ingots or other primary forms; semi-
finished products of stainless steel 1.8%
7219
Flat-rolled products of stainless steel, of a width of 600
mm or more 1.8%
7220
Flat-rolled products of stainless steel, of a width of less
than 600 mm
722001 Of thickness 0.25 mm or less 1.8%
722099 Others 1.8%
7221
Bars and rods, hot-rolled, in irregularly wound coils, of
stainless steel 1.8%
7222 Other bars and rods of stainless steel; angles, shapes 1.8%
113
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
and sections of stainless steel
7223 Wire of stainless steel 1.8%
7224
Other alloy steel in ingots or other primary forms;
semi-finished products of other alloy steel 1.8%
7225 Flat-rolled products of other alloy steel, of a width of
600 mm or more 1.8%
7226
Flat-rolled products of other alloy steel, of a width of
less than 600 mm 1.8%
7227 Bars and rods, hot-rolled, in irregularly wound coils, of
other alloy steel 1.8%
7228
Other bars and rods of other alloy steel; angles, shapes
and sections, of other alloy steel; hollow drill bars and
rods, of alloy or non-alloy steel
722801 Hollow drill bars and rods, of non-alloy steel 1.8%
722899 Others 1.8%
7229 Wire of other alloy steel 1.8%
CHAPTER – 73
ARTICLES OF IRON OR STEEL
7301
Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded
angles, shapes and sections, of iron or steel
1.8%
7302
Railway or tramway track construction material of iron
or steel, the following: rails, check-rails and rack rails,
switch blades, crossing frogs, point rods and other
crossing pieces, sleepers (cross-ties), fish-plates, chairs,
chair wedges, sole plates (base plates), rail clips,
bedplates, ties and other material specialized for
jointing or fixing rails
1.8%
7303 Tubes, pipes and hollow profiles, of cast iron 1.8%
7304
Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel
730401 Of mild carbon steel 1.8%
730402 Of alloy or stainless steel 1.8%
730499 Of others 1.8%
114
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7305
Other tubes and pipes (for example, welded, riveted or
similarly closed), having circular cross-sections, the
external diameter of which exceeds 406.4 mm, of iron
or steel
1.8%
7306
Other tubes, pipes and hollow profiles (for example,
open seam or welded, riveted or similarly closed), of
iron or steel
1.8%
7307 Tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel
730701 Of alloy or stainless steel 1.8%
730799 Of others 1.8%
7308
Structures (excluding prefabricated buildings of heading
9406) and parts of structures (for example, bridges and
bridge-sections, lock-gates, towers, lattice masts, roofs,
roofing frame-works, doors and windows and their
frames and thresholds for doors, shutters, balustrades,
pillars and columns), of iron or steel; plates, rods,
angles, shapes, sections, tubes and the like, prepared
for use in structures, of iron or steel
1.8%
7309
Reservoirs, tanks, vats and similar containers for any
material (other than compressed or liquefied gas), of
iron or steel, of a capacity exceeding 300L, whether or
not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
1.8%
7310
Tanks, casks, drums, cans, boxes and similar containers,
for any material (other than compressed or liquefied
gas), of iron or steel, of a capacity not exceeding 300L,
whether or not lined or heat-insulated, but not fitted
with mechanical or thermal equipment
1.8%
7311
Containers for compressed or liquefied gas, of iron or
steel 1.8%
7312
Stranded wire, ropes, cables, plaited bands, slings and
the like, of iron or steel, not electrically insulated 1.8%
7313
Barbed wire of iron or steel; twisted hoop or single flat
wire, barbed or not, and loosely twisted double wire, of
a kind used for fencing of iron or steel
1.8%
115
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7314
Cloth (including endless bands), Grill, netting and
fencing, of iron or steel wire; expanded metal of iron or
steel
1.8%
7315 Chain and parts thereof, of iron or steel
731501 Industrial roller chains 1.8%
731599 Others 1.8%
7316 Anchors, grapnels and parts thereof, of iron or steel 1.8%
7317
Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar articles,
of iron or steel, whether or not with heads of other
material, but excluding such articles with heads of
copper
1.8%
7318
Screws, bolts, nuts, coach-screws, screw hooks, rivets,
cotters, cotter-pins, washers (including spring washers)
and similar articles, of iron or steel
1.8%
7319
Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles, for use
in the hand, of iron or steel; safety pins and other pins,
of iron or steel, not elsewhere specified or included
1.8%
7320 Springs and leaves for springs, of iron or steel 1.8%
7321
Stoves, ranges, grates, cookers (including those with
subsidiary boilers for central heating), barbecues,
braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, and parts thereof, of iron
or steel
1.8%
7322
Radiators for central heating, not electrically heated,
and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can also
distribute fresh or conditioned air), not electrically
heated, incorporating a motor-driven fan or blower,
and parts thereof, of iron or steel
1.8%
7323
Table, kitchen or other household articles and parts
thereof, of iron or steel; iron or steel wool; pot scourers
and scouring or polishing pads, gloves and the like, of
iron or steel
732301 Of stainless steel 1.8%
116
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
732302 Copper bottom or aluminium brazed or aluminium clad
stainless steel utensils 1.8%
732303 Of stainless steel having nickel content of 8% or more 1.8%
732304
Copper bottom or aluminium brazed or aluminium clad
stainless steel utensils having nickel content of 8% or
more
1.8%
732399 Others 1.8%
7324 Sanitary ware and parts thereof, of iron or steel 1.8%
7325 Other cast articles of iron or steel
732501
Machined parts/components made wholly or
predominantly of Alloy Steel/Stainless Steel
manufactured through casting process
1.8%
732599 Others 1.8%
7326 Other articles of iron and steel
732601 Handicrafts/ Artware of cast iron or iron or steel, with or
without plating/coating/galvanizing/brass 1.8%
732602 Handicraft/Artware of stainless steel 1.8%
732603
Machined parts / components made wholly or
predominantly of Alloy Steel/Stainless Steel,
manufactured through forging process
1.8%
732699 Others 1.8%
CHAPTER – 74
COPPER AND ARTICLES THEREOF
7401 Copper mattes; cement copper (precipitated copper) 1.5%
7402
Unrefined copper; copper anodes for electrolytic
refining 1.5%
7403 Refined copper and copper alloys, unwrought 1.5%
7404 Copper waste and scrap Nil
7405 Master alloys of copper 1.5%
7406 Copper powders and flakes 1.5%
7407 Copper bars, rods and profiles 1.5%
7408 Copper wire 1.5%
7409
Copper plates, sheets and strip, of a thickness exceeding
0.15 mm 1.5%
117
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7410
Copper foil (whether or not printed or backed with
paper, perboard , plastics or similar backing materials)
of a thickness (excluding any backing) not exceeding
0.15 mm
1.5%
7411 Copper tubes and pipes 1.5%
7412
Copper tube or pipe fittings (for example, couplings,
elbows, sleeves)
741201 Brass or Copper bushes, tubes or pipe fittings Kg 2.2% 39.2
741299 Others 1.5%
7413 Stranded wire, cables, plated bands and the like, of
copper, not electrically insulated 1.5%
7414 Deleted
7415
Nails, tacks, drawing pins, staples (other than those of
heading 8305) and similar articles, of copper or of iron
or steel with heads of copper; screws, bolts, nuts, screw
hooks, rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of copper
741501 Of Brass Kg 2.2% 39.2
741599 Others 1.5%
7416 Deleted
7417 Deleted
7418
Table, kitchen or other household articles and parts
thereof, of copper; pot scourers and scouring or
polishing pads, gloves and the like, of copper; sanitary
ware and parts thereof, of copper
741801 Sanitary and bathroom fittings (of gun metal) Kg 2.2% 39.2
741802
Sanitary and Bathroom Fittings including parts /
components thereof made of Brass whether or not
Nickel / Chrome Plated
Kg 2.2% 39.2
741803 Electro plated nickel silver ware (EPNS) Kg 2.2% 39.2
741899 Others of brass and other copper alloys Kg 2.2% 39.2
7419 Other articles of copper
741901 Artware / Handicraft of brass Kg 2.2% 58
741902 Artware / Handicraft of copper Kg 2.2% 42
741998 Other articles of brass, including bushes Kg 2.2% 39.2
741999 Other articles of copper, including bushes Kg 2.2% 50
118
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 75
NICKEL AND ARTICLES THEREOF
7501
Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy 0.15%
7502 Unwrought nickel 0.15%
7503 Nickel waste and scrap Nil
7504 Nickel powders and flakes 0.15%
7505 Nickel bars, rods, profiles and wire 0.15%
7506 Nickel plates, sheets, strip and foil 0.15%
7507
Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves) 0.15%
7508 Other articles of nickel 0.15%
CHAPTER – 76
ALUMINIUM AND ARTICLES THEREOF
7601 Unwrought aluminium 1%
7602 Aluminium waste and scrap Nil
7603 Aluminium powders and flakes 1.5%
7604 Aluminium bars, rods and profiles 1.5%
7605 Aluminium wire 1.5%
7606
Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm 1.5%
7607
Aluminium foil (whether or not printed or backed with
paper, paperboard, plastics or similar backing materials)
of a thickness (excluding any backing) not exceeding
0.2mm
1.5%
7608 Aluminium tubes and pipes 1.5%
7609
Aluminium tube or pipe fittings (for example, couplings,
elbows, sleeves) 1.5%
7610
Aluminium structures (excluding prefabricated buildings
of heading 9406) and parts of structures (for example,
bridges and bridge-sections, towers, lattice masts,
roofs, roofing frameworks, doors and windows and
their frames and thresholds for doors, balustrades,
pillars and columns); aluminium plates, rods, profiles,
tubes and the like, prepared for use in structures
1.5%
119
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7611
Aluminium reservoirs, tanks, vats and similar
containers, for any material (other than compressed or
liquefied gas), of a capacity exceeding 300l, whether or
not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
1.5%
7612
Aluminium casks, drums, cans, boxes and similar
containers (including rigid or collapsible tubular
containers), for any material (other than compressed or
liquefied gas), of a capacity not exceeding 300l, whether
or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
1.5%
7613 Aluminium containers for compressed or liquefied gas 1.5%
7614
Stranded wire, cables, plaited bands and the like, of
aluminium, not electrically insulated
761401 Aluminium conductor steel reinforced (ACSR) Kg 2% 6.7
761499 Others 1.5%
7615
Table, kitchen or other household articles and parts
thereof, of aluminium; pot scourers and scouring or
polishing pads, gloves and the like, of aluminium;
sanitary ware and parts thereof, of aluminium
1.5%
7616 Other articles of aluminium
761601 Aluminum Artware/Handicrafts 1.5%
761699 Others 1.5%
CHAPTER –78
LEAD AND ARTICLES THEREOF
7801 Unwrought lead Kg 2.4% 3.9
7802 Lead waste and scrap Nil
7803 Deleted
7804
Lead plates, sheets, strip and foil; lead powders and
flakes 1.5%
7805 Deleted
7806 Other articles of lead 1.5%
CHAPTER – 79
ZINC AND ARTICLES THEREOF
7901 Unwrought zinc 1.5%
7902 Zinc waste and scrap Nil
7903 Zinc dust, powders and flakes 1.5%
7904 Zinc bars, rods, profiles and wire 1.5%
120
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
7905 Zinc plates, sheets, strip and foil 1.5%
7906 Deleted
7907 Other articles of zinc 1.5%
CHAPTER – 80
TIN AND ARTICLES THEREOF
8001 Unwrought tin Nil
8002 Tin waste and scrap Nil
8003 Tin bars, rods, profiles and wire 1.5%
8004 Deleted
8005 Deleted
8006 Deleted
8007 Other articles of tin
800701
Tin plates, sheets and strip, of a thickness exceeding 0.2
mm 1.5%
800799 other Nil
CHAPTER – 81
OTHER BASE METALS; CERMETS ARTICLES THEREOF
8101
Tungsten (wolfram) and articles thereof, including
waste and scrap 1.5%
8102
Molybdenum and articles thereof , including waste and
scrap 1.5%
8103
Tantalum and articles thereof, including waste and
scrap 1.5%
8104
Magnesium and articles thereof, including waste and
scrap 1.5%
8105
Cobalt mattes and other intermediate products of
cobalt metallurgy; cobalt and articles thereof, including
waste and scrap
1.5%
8106 Bismuth and articles thereof, including waste and scrap 1.5%
8107
Cadmium and articles thereof, including waste and
scrap 1.5%
8108 Titanium and articles thereof, including waste and scrap 1.5%
8109
Zirconium and articles thereof, including waste and
scrap 1.5%
8110
Antimony and articles thereof, including waste and
scrap 1.5%
8111
Manganese and articles thereof, including waste and
scrap 1.5%
121
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8112
Beryllium, chromium, germa-nium, vanadium, gallium,
hafnium, indium, niobium (columbium), rhenium and
thallium, and articles of these metals, including waste
and scrap
1.5%
8113 Cermets and articles thereof, including waste and scrap 1.5%
CHAPTER – 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
8201
Hand tools, the following: spades, shovels, mattocks,
picks, hoes, forks and rakes; axes, bill hooks and similar
hewing tools; secateurs and pruners of any kind;
scythes, sickles, hay knives, hedge shears, timber
wedges and other tools of a kind used in agriculture,
horticulture or forestry
Kg 2% 5.2
8202 Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades) Kg 2% 23.6
8203
Files, rasps, pliers (including cutting pliers), pincers,
tweezers, metal cutting shears, pipe-cutters, bolt
croppers, perforating punches and similar hand tools
Kg 2% 13.4
8204
Hand-operated spanners and wrenches (including
torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with or
without handles
Kg 2% 6.9
8205
Hand tools (including glaziers’ diamonds), not
elsewhere specified or included; blow lamps; vices;
clamps and the like, other than accessories for and
parts of, machine-tools or water-jet cutting machines;
anvils; portable forges; hand or pedal-operated grinding
wheels with frameworks
Kg 2% 5.9
8206 Tools of two or more of the headings 8202 to 8205, put
up in sets for retail sale Kg 2% 7.1
8207
Interchangeable tools for hand tools, whether or not
power-operated, or for machine – tools (for example,
for pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or screw
driving), including dies for drawing or extruding metal,
and rock drilling or earth boring tools
122
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
820701 PCB drills made from solid tungsten carbide blanks or
rods Kg 2% 16
820799 Others Kg 2% 35.7
8208
Knives and cutting blades, for machines or for
mechanical appliances Kg 2% 18.8
8209
Plates, sticks, tips and the like for tools, unmounted, of
cermets Kg 2% 8.3
8210
Hand-operated mechanical appliances, weighing 10 kg
or less, used in the preparation, conditioning or serving
of food or drink
Kg 2% 35.7
8211
Knives with cutting blades, serrated or not (including
pruning knives), other than knives of heading 8208, and
blades therefor
821101 Of stainless steel Kg 2% 35.7
821199 Others Kg 2% 18.8
8212 Razors and razor blades (including razor blanks in strips)
821201 Stainless Steel safety razor Blades Kg 2% 35.7
821299 Others Kg 2% 18.8
8213
Scissors, tailors’ shears and similar shears, and blades
therefore Kg 2% 18.8
8214
Other articles of cutlery (for example, hair clippers,
butchers’ or kitchen cleavers, choppers and mincing
knives, paper knives); manicure or pedicure sets and
instruments (including nail files)
821401 Of stainless steel 1.8%
821402 Of stainless steel having nickel content of 8% or more 1.8%
821499 Others 1.8%
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar kitchen or
tableware
821501 Of stainless steel 1.8%
821502 Of stainless steel having nickel content of 8% or more 1.8%
821599
Others
1.8%
123
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 83
MISCELLANEOUS ARTICLES OF BASE METAL
8301
Padlocks and locks (key, combination or electrically
operated), of base metal; clasps and frames with clasps,
incorporating locks, of base metal; keys for any of the
foregoing articles, of base metal
830101 Industrial locking device Kg 2% 9.4
830102 Automobile locks Kg 2% 24.7
830198 Others made of brass Kg 2.2% 39.2
830199 Others Kg 2% 18.1
8302
Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks, chests, caskets or
the like; base metal hat-racks, hat-pegs, brackets and
similar fixtures; castors with moun-tings of base metal;
automatic door closures of base metal
830201 Brass builder hardware Kg 2.2% 39.2
830298 Others made of brass Kg 2.2% 39.2
830299 Others Kg 2% 18.1
8303
Armoured or reinforced safes, strong boxes and doors
and safe deposit lockers for strong-rooms, cash or deed
boxes and the like, of base metal
Kg 2% 18.1
8304
Filing cabinets, card-index cabinets, paper trays, paper
rests, pen trays, office-stamp stands and similar office
or desk equipment, of base metal, other than office
furniture of heading 9403
Kg 2% 18.1
8305
Fittings for loose-leaf binders or files, letter clips, letter
corners, paper clips, indexing tags and similar office
articles, of base metal; staples in strips (for example, for
offices, upholstery, packaging), of base metal
Kg 2% 18.1
8306
Bells, gongs and the like, non-electric, of base metal;
statuettes and other orna-ments, of base metal; photo-
graph, picture or similar frames, of base metal; mirrors
of base metal
830601 Of brass and other copper alloys Kg 2.2% 39.2
830602 Of copper Kg 2.2% 50
830603 Of iron and steel 1.8%
124
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
830604 Of aluminium 1.5%
830699 Others Kg 2% 18.1
8307 Flexible tubing of base metal, with or without fittings
830701 Aluminium flexible tubing 1.5%
830799 Others, whether or not coated with PVC Kg 2% 18.1
8308
Clasps, frames with clasps, buckles, buckle-clasps,
hooks, eyes, eyelets and the like, of base metal, of a
kind used for clothing or clothing accessories, footwear,
jewellery, wrist watches, books, awnings, leather
goods, travel goods or saddlery or for other made up
articles; tubular or bifurcated rivets, of base metal;
beads and spangles, of base metal
830801 Of Aluminium 1.5%
830899 Others Kg 2% 18.1
8309
Stoppers, caps and lids (including crown corks, screw
caps and pouring stoppers), capsules for bottles,
threaded bungs, bung covers, seals and other packing
accessories, of base metal
830901 Of Aluminium 1.5%
830999 Others Kg 2% 18.1
8310
Sign-plates, name-plates, address-plates and similar
plates, numbers, letters and other symbols, of base
metal, excluding those of heading 9405
831001 Of Brass Kg 2.2% 39.2
831099 Others Kg 2% 18.1
8311
Wire, rods, tubes, plates, electrodes and similar
products, of base metal or of metal carbides, coated or
cored with flux material, of a kind used for soldering,
braz-ing, welding or deposition of metal or of metal
carbides; wire and rods, of agglo-merated base metal
powder, used for metal spraying
2% 5.9
CHAPTER – 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
8401
Nuclear reactors; fuel elements (cartridges), non-
irradiated, for nuclear reac-tors; machinery and appara-
tus for isotopic separation
Nil
125
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8402
Steam or other vapour generating boilers (other than
central heating hot water boilers capable also of
producing low pressure steam); super-heated water
boilers
1.8%
8403
Central heating boilers other than those of heading
8402 1.8%
8404
Auxiliary plant for use with boilers of heading 8402 or
8403 (for example, econo-misers, super-heaters, soot
removers, gas recoverers); condensers for steam or
other vapour power units
1.8%
8405
Producer gas or water gas generators, with or without
their purifiers; acetylene gas generators and similar
water process gas generators, with or without their
purifiers
1.8%
8406 Steam turbines and other vapour turbines 1.8%
8407
Spark-ignition reciprocating or rotary internal
combustion piston engines 1.8%
8408 Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines) 1.8%
8409
Parts suitable for use solely or principally with the
engines of heading 8407 or 8408
840901 Common Rail Injector Piece 4.5% 171.4
840999 Others 1.8%
8410
Hydraulic turbines, water wheels, and regulators
therefor 1.8%
8411 Turbo-jets, turbo-propellers and other gas turbines 1.8%
8412 Other engines and motors 1.8%
8413 Pumps for liquids, whether or not fitted with a
measuring device; liquid elevators 1.8%
8414
Air or vacuum pumps, air or other gas compressors and
fans; ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters
841401 Bicycle Pump 1.8%
841402 Turbo charger Kg 4.75% 72
841499 Others 1.8%
126
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8415
Air conditioning machines, comprising a motor-driven
fan and elements for changing the temperature and
humidity, including those machines in which the
humidity cannot be separately regulated
1.8%
8416
Furnace burners for liquid fuel, for pulverised solid fuel
or for gas; mechanical stokers, including their
mechanical grates, mechanical ash dischargers and
similar appliances
1.8%
8417
Industrial or laboratory furnaces and ovens, including
incinerators, non-electric 1.8%
8418
Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading 8415
1.8%
8419
Machinery, plant or laboratory equipment, whether or
not electrically heated (excluding furnaces, ovens and
other equipment of heading 8514), for the treatment of
materials by a process involving a change of
temperature such as heating, cooking, roasting,
distilling, rectifying, sterilising pasteurising, steaming,
drying, evaporating, vapourising, condensing or cooling,
other than machinery or plant of a kind used for
domestic purposes; instantaneous or storage water
heaters, non-electric
1.8%
8420 Calendering or other rolling machines, other than for
metals or glass, and cylinders therefor 1.8%
8421
Centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or gases 1.8%
8422
Dish washing machines; machinery for cleaning or
drying bottles or other containers; machinery for filling,
closing, sealing or labelling bottles, cans, boxes, bags or
other containers; machinery for capsuling bottles, jars,
tubes and similar containers; other packing or wrapping
machinery (inclu-ding heat-shrink wrapping machinery);
machinery for aerating beverages
1.8%
8423
Weighing machinery (excluding balances of a sensitivity
of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine
weights of all kinds
842301 Cast Iron Weights 1.8%
127
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
842399 Others 1.8%
8424
Mechanical appliances (whether or not hand-operated)
for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged;
spray guns and similar appliances; steam or sand
blasting machines and similar jet projecting machines
1.8%
8425
Pulley tackle and hoists other than skip hoists; winches
and capstans; jacks 1.8%
8426
Ship’s derricks; cranes including cable cranes; mobile
lifting frames, straddle carriers and works trucks fitted
with a crane
1.8%
8427 Fork-lift trucks; other works trucks fitted with lifting or
handling equipment 1.8%
8428 Other lifting, handling, load-ing or unloading machinery
(for example, lifts, escalators, conveyors, teleferics) 1.8%
8429
Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers
1.8%
8430
Other moving, grading, leveling, scrapping, excava-ting,
tamping, compacting, extracting or boring machinery,
for earth, minerals or ores; pile-drivers and pile-
extractors; snow-ploughs and snow-blowers
1.8%
8431 Parts suitable for use solely or principally with the
machinery of headings 8425 to 8430 1.8%
8432
Agricultural, horticultural or forestry machinery for soil
preparation or cultivation; lawn or sports-ground rollers 1.8%
8433
Harvesting or threshing machinery, including straw or
fodder balers; grass or hay mowers; machines for clean-
ing, sorting or grading eggs, fruit or other agricultural
produce, other than machinery of heading 8437
1.8%
8434 Milking machines and dairy machinery 1.8%
8435
Presses, crushers and similar machinery used in the
manufacture of wine, cider, fruit juices or similar
beverages
1.8%
128
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8436
Other agricultural, horti-cultural, forestry, poultry-
keeping or bee-keeping machinery, including germi-
nation plant fitted with mecha-nical or thermal
equipment; poultry incubators and brooders
1.8%
8437
Machines for cleaning, sorting or grading seed, grain or
dried leguminous vegetables; machinery used in the
milling industry or for the working of cereals or dried
leguminous vegetables, other than farm-type
machinery
1.8%
8438
Machinery, not specified or included elsewhere in this
Chapter, for the industrial preparation or manufacture
of food or drink, other than machinery for the
extraction or preparation of animal or fixed vegetable
fats or oils
1.8%
8439 Machinery for making pulp of fibrous cellulosic material
or for making or finishing paper or paperboard 1.8%
8440
Book-binding machinery, in-cluding book-sewing
machines 1.8%
8441 Other machinery for making up paper pulp, paper or
paper board, including cutting machines of all kinds 1.8%
8442
Machinery, apparatus and equipment (other than the
machines of headings 8456 to 8465) for preparing or
making plates, printing components; plates, cylinders
and lithographic stones, prepared for printing purposes
(for example, planed, grained or polished)
1.8%
8443
Printing machinery used for printing by means of plates,
cylinders and other printing components of heading
8442; other printers, copying machines and facsimile
machines whether or not combined, parts and
accessories thereof
1.8%
8444
Machines for extruding, drawing, texturing or cutting
man-made textile materials 1.8%
8445
Machines for preparing textile fibres; spinning, doubling
or twisting machines and other machinery for producing
textile yarns; textile reeling or winding (including weft-
winding) machines and machines for preparing textile
yarns for use on the machines of heading 8446 or 8447
1.8%
8446 Weaving machines (looms) 1.8%
129
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8447
Knitting machines, stich-bonding machines and
machines for making gimped yarn, tulle, lace,
embroidery, trimmings, braid or net and machines for
tufting
1.8%
8448
Auxiliary machinery for use with machines of headings
8444, 8445, 8446 or 8447 (for example, dobbies,
jacquaards, automatic stop motions, shuttle changing
mechanisms); parts and accessories suitable for use
solely or principally with the machines of this heading
or of headings 8444, 8445, 8446 or 8447 (for example,
spindles and spindle flyers, card clothing, combs,
extruding nipples, shuttles, healds and heald frames,
hosiery needles)
1.8%
8449
Machinery for the manufacture or finishing of felt or
non-wovens in the piece or in shapes, including
machinery for making felt hats; blocks for making hats
1.8%
8450
Household or laundry-type washing machines, including
machines which both wash and dry 1.8%
8451
Machinery (other than machines of heading 8450) for
washing, cleaning, wringing, drying, ironing,pressing
(including fusing presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile yarns, fabrics
or made up textile articles and machines forapplying
the paste to the base fabric or other support used in the
manufacture of floor coverings such as linoleum;
machines for reeling, unreeling, folding, cutting or
pinking textile fabrics
1.8%
8452
Sewing machines, other than book-sewing machines of
heading 8440; furniture, bases and covers specially
designed for sewing machines; sewing machine needles
1.8%
8453
Machinery for preparing, tanning or working hides,
skins or leather or for making or repairing footwear or
other articles of hides, skins or leather, other than
sewing machines
1.8%
8454 Converters, ladles, ingot moulds and casting machines,
of a kind used in metallurgy or in metal foundries 1.8%
8455 Metal-rolling mills and rolls therefore 1.8%
130
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8456
Machine-tools for working any material by removal of
material, by laser or other light or photon beam, ultra-
sonic, electro-discharge, electro-chemical, electron
beam, ionic-beam or plasma arc processes
1.8%
8457
Machining centres, unit construction machines (single
station) and multi-station transfer machines for working
metal
1.8%
8458 Lathes (including turning centres) for removing metal 1.8%
8459
Machine-tools (including way-type unit head machines)
for drilling, boring, milling, treading or tapping by
removing metal, other than lathes (including turning
centres) of heading 8458
1.8%
8460
Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal,orcermets by means of grinding stones, abrasives
or polishing products, other than gear cutting, gear
grinding or gear finishing machines of heading 8461
1.8%
8461
Machine-tools for planing, shaping, slotting, broaching,
gear cutting, gear grinding or gear finishing, sawing,
cutting-off and other machine tools working by
removing metal,orcermets, not elsewhere specified or
included
1.8%
8462
Machine-tools (including presses) for working metal by
forging, hammering or die-stamping; machine-tools
(including presses) for working metal by bending,
folding, straightening, flattening, shearing, punching or
notching; presses for working metal or metal carbides
not specified above
1.8%
8463 Other machine-tools for working metal, or cermets,
without removing material 1.8%
8464
Machine-tools for working stone, ceramics, concrete,
asbestos- cement or like mineral materials or for cold
working glass
1.8%
8465
Machine-tools (including machines for nailing, stapling,
glueing or otherwise assembling) for working wood,
cork, bone, hard rubber, hard plastics or similar hard
materials
1.8%
131
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8466
Parts and accessories suitable for use solely or
principally with the machines of headings 8456 to 8465
including work or tool holders, self-opening die heads,
dividing heads and other special attachments for the
machines; tool holders for any type of tool, for working
in the hand
1.8%
8467 Tools for working in the hand, pneumatic, hydraulic or
with self-contained electric or non-electric motor 1.8%
8468
Machinery and apparatus for soldering, brazing or
welding, whether or not capable of cutting, other than
those of heading 8515; gas-operated surface tempering
machines and appliances
1.8%
8469 Omitted
8470
Calculating machines and pocket-size data recording,
reproducing and displaying machines with calculating
functions; accounting machines, postage-franking
machines, ticket-issuing machines and similar machines,
incorporating a calculating device; cash registers
1%
8471
Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing
data on to data media in coded form and machines for
processing such data, not elsewhere specified or
included
1%
8472
Other office machines (for example, hectograph or
stencil duplicating machines, addres-sing machines,
automatic bank note dispensers, coin sorting machines,
coin counting or wrapping machines, pencil-sharpening
machines, perfo-rating or stapling machines)
1%
8473
Parts and accessories (other than covers, carrying cases
and the like) suitable for use solely or principally with
machines of headings 8470 to 8472
1%
132
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8474
Machinery for sorting, screening, separating, washing,
crushing, grinding, mixing or kneading earth, stone, ores
or other mineral substances, in solid (including powder
or paste) form; machinery for agglomerating, shaping or
moulding solid mineral fuels, ceramic paste,
unhardened cements, plastering materials or other
mineral products in powder or paste form; machines for
forming foundry moulds of sand
1.8%
8475
Machines for assembling electric or electronic lamps,
tubes or valves or flash-bulbs, in glass envelopes;
machines or manufacturing or hot working glass or
glassware
1.8%
8476
Automatic goods-vending machines (for example,
postage stamps, cigarette, food or beverage machines),
including money changing machines
1.8%
8477
Machinery for working rubber or plastics or for the
manufacture of products from these materials, not
specified or included elsewhere in this Chapter
1.8%
8478 Machinery for preparing or making up tobacco, not
specified or included elsewhere in this Chapter 1.8%
8479
Machines and mechanical appliances having individual
functions, not specified or included elsewhere in this
Chapter
1.8%
8480
Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than ingot
moulds), metal carbides, glass, mineral materials,
rubber or plastics
1.8%
8481
Taps, cocks, valves and similar appliances for pipes,
boilers shells, tanks, vats or the like, including pressure-
reducing valves and thermostatically controlled valves
848101
Pressure reducing valves, thermostatically controlled
valves 1.8%
848102 Others of brass Kg 2.2% 24.5
848103 Others of gun-metal 1.8%
133
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
848199 Others 1.8%
8482 Ball or roller bearings 1.8%
8483
Transmission shafts (including cam shafts and crank
shafts) and cranks; bearing housings and plain shaft
bearings; gears and gearing; ball or roller screws; gear
boxes and other speed changers, including torque
converters; flywheels and pulleys, including pulley
blocks; clutches and shaft couplings (including universal
joints)
1.8%
8484
Gaskets and similar joints of metal sheeting combined
with other material or of two or more layers of metal;
sets or assortments of gaskets and similar joints,
dissimilar in composition, put up in pouches, envelopes
or similar packings; mechanical seals
Kg 2.8% 42
8485 Deleted
8486
Machines and apparatus of a kind used solely or
principally for the manufacture of semi- conductor
boules or wafers, semi conductor devices, electronic
integrated circuits or flat panel displays; machines and
apparatus specified in note 9(c) to this chapter; parts
and accessories
1.8%
8487
Machinery parts, not containing electrical connec-tors,
insulators, coils, contacts or other electrical features,
not specified or included elsewhere in this chapter
848701
Machined parts/components made wholly or
predominantly of Alloy Steel/Stainless Steel
manufactured through casting process
1.8%
848702
Machined parts / components made wholly or
predominantly of Alloy Steel/Stainless Steel, forged or
manufactured through forging process
1.8%
848799 Others 1.8%
CHAPTER – 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF ;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
8501
Electric motors and generators (excluding generating
sets) 2%
8502 Electric generating sets and rotary converters 2%
134
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8503 Parts suitable for use solely or principally with the
machines of heading 8501 or 8502 2%
8504
Electrical transformers, sta-tic converters (for example,
rectifiers) and inductors 2%
8505
Electro-magnets; permanent magnets and articles
intended to become permanent magnets after
magnetisation; electro-magnetic or permanent magnet
chucks, clamps and similar holding devices; Electro-
magnetic couplings, clutches and brakes; electro-
magnetic lifting heads
2%
8506 Primary cells and primary batteries 2%
8507
Electric accumulators, inclu-ding separators therefor,
whether or not rectangular (including square) 2%
8508 Vacuum cleaner with self- contained electric motor 2%
8509
Electro-mechanical domestic appliances, with self-
contained electric motor other than vacuum cleaners
of Heading 8508
2%
8510
Shavers, hair clippers and hair-removing appliances,
with self-contained electric motor 2%
8511
Electrical ignition or starting equipment of a kind used
for spark-ignition or compression-ignition internal
combustion engines (for example, ignition magnetos,
magneto-dynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in
conjunction with such engines
2%
8512
Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers,
defrosters and demisters, of a kind used for cycles or
motor vehicles
2%
8513
Portable electric lamps designed to function by their
own source of energy (for example, dry batteries, accu-
mulators, magnetos), other than lighting equipment of
heading 8512
2%
135
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8514
Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or dielectric
loss); other industrial or laboratory equipment for the
heat treatment of materials by induction or dielectric
loss
2%
8515
Electric (including electri-cally heated gas), laser or
other light or photo beam, ultrasonic, electron beam,
magnetic pulse or plasma arc soldering, brazing or
welding machines and apparatus, whether or not
capable of cutting; Electric machines and apparatus for
hot spraying of metals or cermets
2%
8516
Electric instantaneous or storage water heaters and
immersion heaters; electric space heating apparatus
and soil heating apparatus; electrio-thermic hair-
dressing apparatus (for example hair dryers, hair
curlers, curling tong heaters) and hand dryers; electric
smoothing irons; other electro-thermic appliances of a
kind used for domestic purposes; electric heating
resistors, other than those of heading 8545
2%
8517
Telephone sets, including telephones for cellular net
works or for other wireless networks; other apparatus
for the transmission or reception of voice, images or
other data, including appa-ratus for communication in
a wired or wireless network (such as a local or wide
area network), other than trans-mission or reception
appa-ratus of Heading 8443, 8525, 8527 or 8528
851701 Cellular Mobile Phones, with or without accessories Piece 3.9% 150.4
851799 Others 1%
8518
Microphones and stands therefor; Loudspeakers,
whether or not mounted in their enclosures;
headphones and earphones, whether or not combined
with a microphone, and sets consisting of a
microphone and one or more loudspeakers; audio-
frequency electric amplifiers; electric sound amplifier
sets
1%
8519 Sound recording or reproducing apparatus 1%
8520 Omitted
136
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8521 Video recording or reproducing apparatus, whether or
not incorporating a video tuner 1%
8522
Parts and accessories suitable for use solely or
principally with the apparatus of headings 8519 to
8521
1%
8523
Discs, tapes, solid state non volatile storage devices
“smart cards” and other media for the recording of
sound or of other phenolmena, whether or not
recorded, including matrices and masters for the
production of discs, but excluding products of Chapter
37
1%
8524 Deleted
8525
Transmission apparatus for radio-broadcasting or
television, whether or not incorporating reception
apparatus or sound recording or reproducing
apparatus; television cameras, digital cameras and
video camera recorders
1%
8526
Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus 1%
8527
Reception apparatus for radio-broadcasting, whether
or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock
1%
8528
Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for
television, whether or not incorporating radio-
broadcast receivers or sound or video recording or
reproducing apparatus
1%
8529
Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528 1%
8530
Electrical signaling, safety or traffic control equipment
for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields (other
than those of heading 8608)
2%
8531
Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530
1%
137
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8532 Electrical capacitors, fixed, variable or adjustable (pre-
set) 1%
8533
Electrical resistors (including rheostats and potentio-
meters), other than heating resistors 1%
8534 Printed circuits 1%
8535
Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or in
electrical circuits (for example, switches, fuses, lighting
arresters, voltage limiters, surge suppressors, plugs and
other connectors, junction boxes), for a voltage
exceeding 1,000 volts
853501
Tinned/Untinned cables lugs/
sockets/connections/ferules/ter-minal ends, made of
copper
Kg 2.2% 50
853599 Others 2%
8536
Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or in
electrical circuits (for example, switches, relays, fuses,
surge suppressors, plugs, sockets, lamp-holders, and
other connectors, junction boxes), for a voltage not
exceeding 1,000 volts; connectors for optical fibres,
optical fibre bundles or cables
853601 Of Copper Kg 2.2% 50
853602 Of Brass Kg 2.2% 39.2
853603 Of Aluminium 1.5%
853699 Others 1.5%
8537
Boards, panels, consoles, desks, cabinets and other
bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or the
distribution of electricity, including those incorporating
instruments or apparatus of Chapter 90, and numerical
control apparatus, other than switching apparatus of
heading 8517
2%
8538
Parts suitable for use solely or principally with the
apparatus of headings 8535, 8536 or 8537
853801 Of Copper Kg 2.2% 50
853802 Of Brass Kg 2.2% 39.2
853803 Of Aluminium 1.5%
853899 Others 1.5%
138
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8539
Electric filament or discharge lamps including sealed
beam lamp units and ultra-violet or infra-red lamps, arc
lamps; light-emitting diode (LED) lamps
2%
8540
Thermionic, cold cathode or photocathode valves and
tubes (for example, vacuum or vapour or gas filled
valves and tubes, mercury arc rectifying valves and
tubes, cathode-ray tubes, television camera tubes)
1%
8541
Diodes, transistors and similar semi-conductor devices;
photosensitive semi-conductor devices; including
photo voltaic cells, whether or not assembled in
modules or made up into panels; light-emitting diodes
(LED); mounted piezo-electric crystals
1%
8542 Electronic integrated circuits 1%
8543
Electrical machines and apparatus having individual
functions, not specified or included elsewhere in this
Chapter
2%
8544
Insulated (including enamelled or anodised) wire, cable
(including co-axial cable) and other insulated electric
conductors, whether or not fitted with connectors;
optical fibre cables, made up of individually sheathed
fibres, whether or not assembled with electric
conductors or fitted with connectors
854401
Optical fibre cables, made up of individually sheathed
fibres, whether or not assembled with electric
conductors or fitted with connectors
1%
854499 Others 2%
8545
Carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or other
carbon, with or without metal, of a kind used for
electrical purposes
2%
8546 Electrical insulators of any material 2%
8547
Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating material
apart from any minor components of metal (for
example, threaded sockets) incorporated during
moulding solely for the purposes of assembly, other
than insulators of heading 8546; electrical conduit
tubing and joints therefor, of base metal lined with
insulating material
2%
139
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8548
Waste and scrap of primary cells, primary batteries and
electric accumulators; spent primary cells, spent
primary batteries and spent electric accumulators;
electrical parts of machinery or apparatus, not
specified or included elsewhere in this Chapter
854801
Waste and scrap of primary cells/primary
batteries/electric accumulators; spent primary cells,
spent primary batteries and spent electric accumulators
Nil
854802
Machined parts/components made wholly or
predominantly of Alloy Steel/Stainless Steel
manufactured through casting process
1.8%
854803
Machined parts / components made wholly or
predominantly of Alloy Steel/Stainless Steel, forged or
manufactured through forging process
1.8%
854899 Others 1.8%
CHAPTER – 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK
FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC
SIGNALING EQUIPMENT OF ALL KINDS
8601
Rail locomotives powered from an external source of
electricity or by electric accumulators 2%
8602 Other rail locomotives; locomotive tenders 2%
8603
Self-propelled railway or tramway coaches, vans and
trucks, other than those of heading 8604 2%
8604
Rail or tramway maintence or service vehicles
whether or not self-propelled (for example,
workshops, cranes, ballast tampers, track-liners,
testing coaches and track inspection vehicles)
2%
8605
Railway or tramway passenger coaches, not self-
propelled; luggage vans, post office coaches and other
special purpose railway or tramway coaches, not self-
propelled (excluding those of heading 8604)
2%
8606
Railway or tramway goods vans and wagons, not self-
propelled 2%
8607
Parts of railway or tramway locomotives or rolling-
stock 2%
140
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8608
Railway or tramway track fixtures and fittings;
mechanical (including electo-mechanical) signaling,
safety or traffic control equipment for railway,
tramways, roads, inland waterways, parking facilities,
port installation or air-fields; parts of the foregoing
2%
8609
Containers (including containers for the transport of
fluids) specially designed and equipped for carriage by
one or more modes of transport
2%
CHAPTER – 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND
PARTS AND ACCESSORIES THEREOF
8701 Tractors (other than tractors of heading 8709) 1 No. 2% 18553
8702
Motor vehicles for the transport of ten or more
persons, including the driver 2%
8703
Motor cars and other motor vehicles principally
designed for the transport of persons (other than those
of heading 8702), including station wagons and racing
cars
870301
Motor cars of a cylinder capacity less than 1000cc with
manual transmission 1 No. 2.1% 8171
870302
Motor cars of a cylinder capacity less than 1000cc with
automatic transmission 1 No. 2.7% 9608
870303
Motor cars of a cylinder capacity of 1000cc and above
and up to 1200cc with manual transmission 1 No. 3% 19485
870304
Motor cars of a cylinder capacity of 1000cc and above
and upto 1200cc with automatic transmission 1 No. 3.7% 19772
870305
Motor cars of a cylinder capacity exceeding 1200cc but
less than 1500cc with manual transmission 1 No. 3% 15171
870306
Motor cars of a cylinder capacity exceeding 1200cc but
less than 1500cc with automatic transmission 1 No. 3.7% 19222
870307
Motor cars of a cylinder capacity of 1500cc and above
with manual transmission 1 No. 4% 28037
870308
Motor cars of a cylinder capacity of 1500cc and above
with automatic transmission 1 No. 4.7% 51781
870399 Others 2%
8704 Motor vehicles for the transport of goods 2%
141
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8705
Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane lorries,
fire fighting vehicles, concrete-mixers lorries, spraying
lorries, mobile workshops, mobile radiological units)
2%
8706
Chassis fitted with engines, for the motor vehicles of
headings 8701 to 8705 2%
8707
Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705 2%
8708 Parts and accessories of the motor vehicles of headings
8701 to 8705
870801 Bumpers and other parts and components of tractors Kg 2% 13.2
870802 Safety seat belts and parts thereof 2%
870803 Brakes and servo brakes and parts thereof 2%
870804 Gear boxes and parts thereof 2%
870805
Drive axles with differential, whether or not provided
with other transmission components, non-driving axles
and parts thereof
Kg 2% 13.2
870806 Road wheels and parts thereof 2%
870807 Suspension systems and parts thereof 2%
870808 Radiators and parts thereof 2%
870809 Silencers (mufflers) and exhaust pipes and parts thereof 2%
870810 Clutches and parts thereof 2%
870811 Steering wheels, steering columns, steering boxes and
parts thereof 2%
870812 Safety airbags with inflator systems and parts thereof 2%
870813
Vibration dampeners and other parts, made
predominantly of ABS/Poly carbonate ABS 2%
870814
Vibration dampeners and other parts, made
predominantly of synthetic rubber 2%
870899 Others Kg 2% 13.2
142
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8709
Works trucks, self-propelled, not fitted with lifting or
handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on railway
station platforms; parts of the foregoing vehicles
2%
8710
Tanks and other armoured fighting vehicles, motorized,
whether or not fitted with weapons, and parts of such
vehicles
Nil
8711
Motorcycles (including mopeds) and cycles fitted with
an auxiliary motor, with or without side-cars 2%
8712
Bicycles and other cycles (including delivery tricycles),
not motorised
871201 Bicycle single speed with or without accessories 1 No. 2% 67
871202
Multi-speed bicycle with gears/geared hub or having
multi-speed chain wheel and crank with multi-speed
free wheel, with or without accessories
1 No. 9.1% 684
871203
Mountain terrain bicycle with multi speed gear with or
without accessories 1 No. 8.2% 323
871204 Delivery tricycle for goods/Cycle rickshaws 1 No. 2% 67
871299 Others 1 No. 2% 67
8713
Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled 2%
8714
Parts and accessories of vehicles of headings 8711 to
8713
871401 BB axle 100 Pcs 2% 55
871402 BB Cup set of 3 1 Set 2% 0.5
871403 Deleted
871404 Brake set 1 Set 2% 2.3
871405 Chain 100 Pcs 2% 117
871406 Chain Adjuster Pair 2% 0.1
871407
Single speed Chain wheel and Crank (Crank made of
steel) 1 Set 2% 2.5
871408 Cotter pin-Set of 2 1 Set 2% 0.1
871409 Frame made of steel with or without BB cup and axle Piece 2% 12.9
871410 Fork 100 Pcs 2% 392.4
871411 Fork Fitting 1 Set 2% 0.7
871412 Free wheel single speed 100 Pcs 2% 88.4
143
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
871413 Handle bar made of steel 1 Set 2% 4.3
871414 Handle stem made of steel 100 Pcs 2% 109.6
871415 Hub (front or rear) made of steel 100 Pcs 2% 118.7
871416 Lamp bracket 100 Pcs 2% 23.1
871417 Mudguard (pair) Pair 2% 3.7
871418 Pedal (pair) Pair 2% 1.5
871419 Rim (pair) made of steel Pair 2% 5.8
871420 Saddle 100 Pcs 2% 354.4
871421 Seat Pillar 100 Pcs 2% 34.4
871422 Spokes set of 144 pieces 1 Set 2% 4.2
871423
Single speed Chain wheel and Crank (Crank made of
aluminium) Kg 2% 13.5
871424 Cranks made of aluminium Kg 2% 9
871425 Triple chain wheel and crank set 1 Set 2% 3.5
871426 Handle Bar Switch Piece 2% 13.4
871427 Half Collets for engine valves Piece 2% 1.4
871428
Motorcycles including Moped Chain/ Automotive Timing
Chains (all types including spares) Kg 2% 13.5
871429 Chain wheel Piece 2% 10
871430 Multispeed free wheel Piece 2% 2.8
871431
Frame made of aluminium with or without BB cup and
axle Piece 2% 15
871499 Others Kg 2% 9
8715 Baby carriages and parts thereof 2%
8716
Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof
871601
Self-loading or self-unloading trailers and semi trailers of
a type used for agricultural purposes 1 No. 2% 3364
871699 Others 2%
CHAPTER – 88
AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
8801
Balloons and dirigibles; gliders, hang gliders and other
non-powered aircraft 2%
144
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
8802
Other aircraft (for example, helicopters, aeroplanes);
spacecraft (including satellites) and suborbital and
spacecraft launch vehicles
2%
8803 Parts of goods of heading 8801 or 8802 2%
8804
Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto
2%
8805
Aircraft launching gear; deck-arrestor or similar gear;
ground flying trainers; parts of the foregoing articles 2%
CHAPTER – 89
SHIPS, BOATS AND FLOATING STRUCTURES
8901
Cruise ships, excursion boats, ferry-boats, cargo ships,
barges and similar vessels for the transport of persons
or goods
Nil
8902
Fishing vessels; factory ships and other vessels for
processing or preserving fishery products Nil
8903
Yachts and other vessels for pleasure or sports; rowing
boats and canoes 2%
8904 Tugs and pusher craft Nil
8905
Light-vessels, fire-floats, dredgers, floating cranes, and
other vessels the navigability of which is subsidiary to
their main function; floating docks; floating or
submersible drilling or production platforms
890501 Floating/submersible drilling or production platform 2%
890599 Others Nil
8906
Other vessels, including warships and lifeboats other
than rowing boats Nil
8907
Other floating structures ( for example, rafts, tanks,
coffer-dams, landing-stages, buoys and beacons) 2%
8908 Vessels and other floating structures for breaking up Nil
CHAPTER – 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
9001
Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544; sheets and
plates of polarising material; lenses (including contact
lenses), prisms, mirrors and other optical elements, of
any material, unmounted, other than such elements of
glass not optically worked
145
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
900101 Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544 1%
900199 Others 1.5%
9002
Lenses, prisms, mirrors and other optical elements, of
any material, mounted, being parts of or fittings for
instruments or apparatus, other than such elements of
glass not optically worked
1.5%
9003
Frames and mountings for spectacles, goggles or the
like, and parts thereof 1.5%
9004
Spectacles, goggles and the like, corrective, protective
or other 1.5%
9005
Binoculars, monoculars, other optical telescopes, and
mountings therefor; other astronomical instruments
and mountings therefor, but not including instruments
for radio-astronomy
1.5%
9006
Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flash bulbs other
than discharge lamps of heading 8539
1.5%
9007
Cinematographic cameras and projectors whether or
not incorporating sound recording or reproducing
apparatus
1.5%
9008
Image projectors, other than cinematographic;
photographic (other than cinematographic) enlargers
and reducers
1.5%
9009 Omitted
9010
Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or
included elsewhere in this chapter; negatoscopes;
projection screens
1.5%
9011
Compound optical microscopes, including those for
photomicro-graphy, cine-photomicrography or
microprojection
1.5%
9012
Microscopes other than optical microscopes;
diffraction apparatus 1.5%
9013
Liquid crystal devices not constituting articles provided
for more specifically in other headings; lasers, other
than laser diodes; other optical appliances and
instruments, not specified or included else where in
this Chapter
1%
9014
Direction finding compasses; other navigational
instruments and appliances 1.5%
146
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9015
Surveying (including photo-grammetrical surveying),
hydrographic, oceanographic, hydrological,
meterological or geo-physcial instruments and
appliances, excluding com-passes; rangefinders
1.5%
9016
Balances of a sensitivity of 5cg or better, with or
without weights 1.5%
9017
Drawing, marking-out or mathematical calculating
instruments (for example, drafting machines, panto-
graphs, protractors, drawing sets, slide rules, disc
calculators); instruments for measuring length, for use
in the hand (for example, measuring rods and tapes,
micrometers, callipers), not specified or included
elsewhere in this chapter
1.5%
9018
Instruments and appliances used in medical, surgical,
dental or veterinary sciences, including scientigraphic
apparatus, other electro-medical apparatus and sight-
testing instruments
1.5%
9019
Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration apparatus
1.5%
9020
Other breathing appliances and gas masks, excluding
protective masks having neither mechanical parts nor
replaceable filters
1.5%
9021
Orthopaedic appliances, including crutches, surgical
belts and trusses; splints and other fracture appliances;
artificial parts of the body; hearing aids and other
appliances which are worn or carried, or implanted in
the body, to compensate for a defect or disability
1.5%
9022
Apparatus based on the use of X-rays or of alpha, beta
or gamma radiations, whether or not for medical,
surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus, X-ray tubes
and other X-ray generators, high tension generators,
control panels and desks, screens, examination or
treatment tables, chairs and the like
1.5%
9023
Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education
or exhibitions), unsuitable for other uses
1.5%
147
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9024
Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other mechanical
properties of materials (for example, metals, wood,
textiles, paper, plastics)
1.5%
9025
Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers, hygrometers
and psychrometers, recording or not, and any
combination of these instruments
1.5%
9026
Instruments and apparatus for measuring or checking
the flow, level, pressure or other variables of liquids or
gases (for example, flow meters, level gauges,
manometers, heat meters), excluding instruments and
apparatus of heading 9014, 9015, 9028 or 9032)
1%
9027
Instrments and apparatus for physical or chemical
analysis (for example, polarimeters, refractometers,
spectrometers, gas or smoke analysis apparatus);
instruments and apparatus for measuring or checking
viscosity, porosity, expansion, surfacetension or the
like; instruments and apparatus for measuring or
checking quantities of heat, sound or light (including
exposure meters); microtomes
1%
9028
Gas, liquid or electricity supply or production meters,
including calibrating meters therefor 1.5%
9029
Revolution counters, produc-tion counters, taximeters,
mileometers, pedometers and the like; speed
indicators and tacho meters, other than those of
heading 9014 or 9015; stroboscopes
1.5%
9030
Oscilloscopes, spectrum ana-lysers and other
instruments and apparatus for measuring or checking
electrical quantities, excluding meters of heading 9028;
instruments and apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or other ionising
radiations
1%
9031
Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this
chapter; profile projectors
1%
9032
Automatic regulating or controlliing instruments and
apparatus 1.5%
9033
Parts and accessories (not specified or included
elsewhere in this chapter) for machines, appliances,
instru-ments or apparatus of chapter 90
1.5%
148
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
CHAPTER – 91
CLOCKS AND WATCHES AND PARTS THEREOF
9101
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal or
of metal clad with precious metal
Nil
9102
Wrist-watches, pocket-watches and other watches,
including stop watches, other than those of heading
9101
1.5%
9103 Clocks with watch movements, excluding clocks of
heading 9104 1.5%
9104
Instrument panel clocks and clocks of a similar type for
vehicles, aircraft, spacecraft or vessels 1.5%
9105 Other clocks 1.5%
9106
Time of day recording appa-ratus and apparatus for
measuring, recording or otherwise indicating intervals
of time, with clock or watch movement or with
synchro-nous motor (for example, time-registers, time-
recorders)
1.5%
9107
Time switches with clock or watch movement or with
synchronous motor 1.5%
9108 Watch movements, complete and assembled 1.5%
9109 Clock movements, complete and assembled 1.5%
9110
Complete watch or clock movements, unassembled or
partly assembled (movement sets); incomplete watch
or clock movements, assembled; rough watch or clock
movements
1.5%
9111 Watch cases and parts thereof
911101
Cases of precious metal or of metal clad with precious
metals Nil
911199 Others 1.5%
9112
Clock cases and cases of a similar type for other goods
of this chapter, and parts thereof
911201
Cases of precious metal or of metal clad with precious
metals Nil
911299 Others 1.5%
9113
Watch straps, watch bands and watch bracelets, and
parts thereof
911301 Of precious metal or of metal clad with precious metals Nil
911399 Others 1.5%
149
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9114 Other clock or watch parts 1.5%
CHAPTER – 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
9201
Pianos, including automatic pianos; harpsi-chords and
other keyboard stringed instruments 1.5%
9202
Other string musical instruments (for example, guitars,
violins, harps) 1.5%
9203 Omitted
9204 Omitted
9205
Wind musical instruments (for example, keyboard pipe
organs, accordions, clarinets, trumpets, bagpipes)
other than fairground organs and mechanical street
organs
1.5%
9206
Percussion musical instruments (for example, drums,
xylophones, cymbals, castanets, maracas) 1.5%
9207
Musical instruments, the sound of which is produced,
or must be amplified, electrically (for example, organs,
guitars, accordions)
1.5%
9208
Musical boxes, fairground organs, mechanical street
organs, mechanical singing birds, musical saws and
other musical instruments not falling within any other
heading of this Chapter; decoy calls of all kinds;
whistles, call horns and other mouth-blown sound
signalling instruments
1.5%
9209
Parts (for example, mechanisms for musical boxes) and
accessories (for example, cards, discs and rolls for
mechanical instruments) of musical instruments;
metronomes, tuning forks and pitch pipes of all kinds
1.5%
CHAPTER – 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
9301 Military weapons, other than revolvers, pistols and the
arms of heading 9307 Nil
9302
Revolvers and pistols, other than those of heading
9303 or 9304 Nil
150
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9303
Other firearms and similar devices which operate by
the firing of an explosive charge (for example, sporting
shotguns and rifles, muzzle-loading firearms, Very
pistols and other devices designed to project only
signal flares, pistols and revolvers for firing blank
ammunition, captive-bolt humane killers, line-throwing
guns)
Nil
9304
Other arms (for example, spring, air or gas guns and
pistols, truncheons), exclu-ding those of heading 9307 Nil
9305
Parts and accessories of articles of headings 9301 to
9304 Nil
9306
Bombs , grenades, torpedoes, mines, missiles, and
similar munitions of war and parts thereof; cartridges
and other ammunition and projectiles and parts
thereof, including shot and cartridge wads
Nil
9307
Swords, cut lasses, bayonets, lances and similar arms
and parts thereof and scabbards and sheaths therefor Nil
CHAPTER – 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED
NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
9401
Seats (other than those of heading 9402), whether or
not convertible into beds, and parts thereof 1.5%
9402
Medical, surgical, dental or veterinary furniture (for
example, operating tables, examination tables,
hospital beds with mechanical fittings, dentists'
chairs); barbers' chairs and similar chairs, having
rotating as well as both reclining and elevating
movements; parts of the foregoing articles
1.5%
9403 Other furniture and parts thereof 1.5%
9404
Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with
springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or
not covered
940401 Pillow/Cushions/Quilts/Pouffles made of cotton fabric
filled with poly-fil Kg 2.8% 32
151
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
940402 Pillow/Cushions/Quilts/Pouffles made of man made
textile fabric filled with poly-fil Kg 2.3% 20
940403 Other Pillow/Cushions/Quilts/ Pouffles filled with poly-
fil Kg 2.5% 26
940499 Others 1.5%
9405
Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified
or included; illuminated signs, illuminated name-
plates and the like, having a permanently fixed light
source, and parts thereof not elsewhere specified or
included
940501 Of Brass Kg 2.2% 39.2
940502 Of Copper Kg 2.2% 50
940503 Of Wrought iron 1.8%
940504 Of Aluminium 1.5%
940505 Of Glass 2.2% 24.5
940599 Others 1.5%
9406 Prefabricated buildings 1.5%
CHAPTER – 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
9501 Deleted
9502 Deleted
9503
Tricycles, scooter, pedal cars and similar wheeled
toys, dolls’ carriages, dolls; other toys; reduced-size
(“scale”) models and similar recreational models,
working or not; puzzles of all kinds
950301 Cricket bats made of plastic 1.5%
950302 Plastic rounder bat 1.5%
950303 Cricket set made of plastic consisting of two bats, two
balls, two bases and six stumps in a nylon carrying bag 1.5%
950304 Soft toys made of textile fabrics with or without polyfill
stuffing 1.5%
950399 Other 1.5%
152
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9504
Video game consoles and machines, articles of funfair,
table or parlour games, including pintables, billiards,
special tables for casino games and automatic bowling
alley equipment
950401 Carrom Board, with or without coins and strikers 1.5%
950499 Others 1.5%
9505 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 1.5%
9506
Articles and equipment for general physical exercise,
gymnastics, athletics, other sports (including table-
tennis) or out-door games, not specified or included
elsewhere in this Chapter; swimming pools and
paddling pools
950601 Table tennis bat Piece 4.9% 42.8
950602 Table tennis table Piece 3.4% 809
950603 Lawn-tennis balls Piece 2.2% 1.9
950604 Inflatable balls made predominantly of synthetic
material, other than polyurethane 1.7%
950605 Inflatable balls made of Polyurethane Piece 4.3% 24.5
950606 Cricket balls with outer covering of leather 1.5%
950607 Cricket, Hockey, Boxing, Football and other Sports
Gloves 1.5%
950608 Cricket bat made of English willow Piece 7.3% 697
950609 Cricket bat made of other than English willow Piece 6.3% 87.8
950610 Made-up sports nets of nylon Kg 3% 24.3
950611 Made-up sports nets of other man made textile
material Kg 3.2% 15.9
950612 Swimming pools and paddling pools 1.5%
950613 Rubber bladders 1.5%
153
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
950614
Protective sports gear (excluding leg guards) whether
padded or not, including shoulder guards and shin
guards
1.7%
950615 Rounders bat made of wood 1.5%
950616 Leg guards Pair 2.7% 52.3
950699 Others 1.5%
9507
Fishing rods, fish-hooks and other line fishing tackle;
fish landing nets, butterfly nets and similar nets;
decoy “birds” (other than those of heading 9208 or
9705) and similar hunting or shooting requisites
1.5%
9508
Roundabouts, swings, shooting galleries and other
fairground amusements; traveling circuses, traveling
menageries and traveling theatres
1.5%
CHAPTER – 96
MISCELLANEOUS MANUFACTURED ARTICLES
9601
Worked ivory, bone, tortoise-shell, horn, antlers,
coral, mother-of-pearl and other animal carving
material, and articles of these materials (including
articles obtained by moulding)
Nil
9602
Worked vegetable or mineral carving material and
articles of these materials moulded or carved articles
of wax, of stearin, of natural gums or natural resins or
of modelling pastes, and other moulded or carved
articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503)
and articles of unhardened gelatin
1.5%
9603
Brooms, brushes (including brushes constituting parts
of machines, appliances or vehicles), hand-operated
mechanical floor sweepers, not motorised, mops and
feather dusters; prepared knots and tufts for broom
or brush making; paint pads and rollers; squeegees
(other than roller squeegees)
1.5%
9604 Hand sieves and hand riddles 1.5%
9605
Travel sets for personal toilet, sewing or shoe or
clothes cleaning 1.5%
154
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9606
Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these articles;
button blanks
1.5%
9607 Slide fasteners and parts thereof 1.5%
9608
Ball point pens; felt tipped and other porous-tipped
pens and markers; fountain pens; stylograph pens and
other pens; duplicating stylos; propelling or sliding
pencils; pen holders, pencil holders and similar
holders; parts (including caps and clips) of the
foregoing articles, other than those of heading 9609
960801 Ball point pens 1000 Pcs 4.2% 270.7
960802 Felt tipped and other porous tipped pens and markers 1000 Pcs 4.4% 645
960803 Fountain pens; stylograph pens and other pens 1000 Pcs 4.2% 270.7
960804 Propelling or sliding pencils 1000 Pcs 2.2% 508
960899 Others including parts 1.5%
9609
Pencils (other than pencils of heading 9608), crayons,
pencil leads, pastels, drawing charcoals, writing or
drawing chalks and tailors' chalks
1.5%
9610
Slates and boards, with writing or drawing surfaces,
whether or not framed 1.5%
9611
Date, sealing or numbering stamps, and the like
(including devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks
1.5%
9612
Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not on
spools or in cartridges; ink-pads, whether or not
inked, with or without boxes
1.5%
9613
Cigarette lighters and other lighters, whether or not
mechanical or electrical, and parts thereof other than
flints and wicks
1.5%
9614
Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof 1.5%
155
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap
per unit in Rs.
(₹)
(1) (2) (3) (4) (5)
9615
Combs, hair-slides and the like, hairpins, curling pins,
curling grips, hair-curlers and the like, other than
those of heading 8516, and parts thereof
961501 Combs, made of plastics/metal 1.5%
961599 Others 1.5%
9616
Scent sprays and similar toilet sprays, and mounts and
heads therefor; powder-puffs and pads for the
application of cosmetics or toilet preparations
1.5%
9617
Vacuum flasks and other vacuum vessels, complete
with cases; parts thereof other than glass inners 1.5%
9618
Tailors' dummies and other lay figures; automata and
other animated displays, used for shop window
dressing
1.5%
9619
Sanitary towels (pads) and tampons, napkins and
napkin liners for babies and similar articles, of any
material
1.5%
9620 Monopods, bipods, tripods and similar articles 1.5%
CHAPTER – 97
WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES
9701
Paintings, drawings and pastels, executed entirely by
hand, other than drawings of heading 4906 and other
than hand-painted or hand-decorated manufactured
articles; collages and similar decorative plaques
Nil
9702 Original engravings, prints and lithographs Nil
9703 Original sculptures and statuary, in any material Nil
9704
Postage or revenue stamps, stamp-post marks, first-
day covers, postal stationery (stamped paper), and
the like, used or unused , other than those of heading
4907
Nil
9705
Collections and collectors' pieces of zoological,
botanical, mineralogical, anatomical, historical,
archaeological, paleontological, ethnographic or
numismatic interest
Nil
9706 Antiques of an age exceeding one hundred years Nil
156
Table
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6101
Men's or boys' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets),
wind-cheaters, wind-jackets and similar
articles, knitted or crocheted, other than
those of heading 6103
610101 Of Cotton 1%
610102 Of Blend containing Cotton and Man Made
Fibre 1.3%
610103 Of Man Made Fibres 1.7%
610104 Of Silk (other than containing Noil silk) 0.8%
610105 Of Wool 0.9%
610106 Of Blend containing Wool and Man Made
Fibre 0.9%
610199 Of Others 0.8%
6102
Women's or girls' overcoats, car-coats,
capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and
similar articles, knitted or crocheted,
other than those of heading 6104
610201 Of Cotton 1%
610202 Of Blend containing Cotton and Man Made
Fibre 1.3%
610203 Of Man Made Fibres 1.7%
610204 Of Silk (other than containing Noil silk) 0.8%
610205 Of Wool 0.9%
610206 Of Blend containing Wool and Man Made
Fibre 0.9%
610299 Of Others 0.8%
6103
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls,
breeches and shorts (other than swim
wear), knitted or crocheted
610301 Suits (combination comprising of at least
one trouser and one jacket)
157
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61030101 Of Cotton 1%
61030102 Of Blend containing Cotton and Man Made
Fibre 1.3%
61030103 Of Man Made Fibres 1.7%
61030104 Of Silk (other than containing Noil silk) 0.8%
61030105 Of Wool 0.9%
61030106 Of Blend containing Wool and Man Made
Fibre 0.9%
61030199 Of Others 0.8%
610302 Jackets, blazers
61030201 Of Cotton 1%
61030202 Of Blend containing Cotton and Man Made
Fibre 1.3%
61030203 Of Man Made Fibres 1.7%
61030204 Of Silk (other than containing Noil silk) 0.8%
61030205 Of Wool 0.9%
61030206 Of Blend containing Wool and Man Made
Fibre 0.9%
61030207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
61030299 Of Others 0.8%
610303 Trousers, full pants
61030301 Of Cotton 1%
61030302 Of Blend containing Cotton and Man Made
Fibre 1.1%
61030303 Of Man Made Fibres 1.2%
61030304 Of Silk (other than containing Noil silk) 0.8%
61030305 Of Wool 0.9%
61030306 Of Blend containing Wool and Man Made
Fibre 0.9%
61030307 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
61030399 Of Others 0.8%
610304 Others (including capri/three-fourth pants
and ensembles)
61030401 Of Cotton 1.3%
61030402 Of Blend containing Cotton and Man Made
Fibre 1.2%
158
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61030403 Of Man Made Fibres 1.2%
61030404 Of Silk (other than containing Noil silk) 0.8%
61030405 Of Wool 0.9%
61030406 Of Blend containing Wool and Man Made
Fibre 0.9%
61030407 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
61030499 Of Others 0.8%
6104
Women's or girls' suits, ensembles,
jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls,
breeches and shorts (other than swim
wear), knitted or crocheted
610401 Suits (combination comprising of at least
one trouser and one jacket)
61040101 Of Cotton 1%
61040102 Of Blend containing Cotton and Man Made
Fibre 1.3%
61040103 Of Man Made Fibres 1.7%
61040104 Of Silk (other than containing Noil silk) 0.8%
61040105 Of Wool 0.9%
61040106 Of Blend containing Wool and Man Made
Fibre 0.9%
61040199 Of Others 0.8%
610402 Jackets, blazers
61040201 Of Cotton 1%
61040202 Of Blend containing Cotton and Man Made
Fibre 1.3%
61040203 Of Man Made Fibres 1.7%
61040204 Of Silk (other than containing Noil silk) 0.8%
61040205 Of Wool 0.9%
61040206 Of Blend containing Wool and Man Made
Fibre 0.9%
61040207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
61040299 Of Others 0.8%
610403 Dresses/frocks, skirts, divided skirts,
trousers, full pants
61040301 Of Cotton 1.3%
61040302 Of Blend containing Cotton and Man Made
Fibre 1.2%
159
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61040303 Of Man Made Fibres 1.2%
61040304 Of Silk (other than containing Noil silk) 0.8%
61040305 Of Wool 0.9%
61040306 Of Blend containing Wool and Man Made
Fibre 0.9%
61040307 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
61040399 Of Others 0.8%
610404 Others (including capri/three-fourth pants
and ensembles)
61040401 Of Cotton 1.3%
61040402 Of Blend containing Cotton and Man Made
Fibre 1.2%
61040403 Of Man Made Fibres 1.2%
61040404 Of Silk (other than containing Noil silk) 0.8%
61040405 Of Wool 0.9%
61040406 Of Blend containing Wool and Man Made
Fibre 0.9%
61040407 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
61040499 Of Others 0.8%
6105 Men's or boys' shirts, knitted or crocheted
610501 Of Cotton 1%
610502 Of Blend containing Cotton and Man Made
Fibre 1.3%
610503 Of Man Made Fibres 1.7%
610504 Of Silk (other than containing Noil silk) 0.8%
610505 Of Wool 0.9%
610506 Of Blend containing Wool and Man Made
Fibre 0.9%
610507 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1%
610599 Of Others 0.8%
6106 Women's or girls' blouses, shirts and shirt-
blouses, knitted or crocheted
610601 Of Cotton 1.3%
610602 Of Blend containing Cotton and Man Made
Fibre 1.5%
610603 Of Man Made Fibres 1.7%
610604 Of Silk (other than containing Noil silk) 0.8%
610605 Of Wool 0.9%
160
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
610606 Of Blend containing Wool and Man Made
Fibre 0.9%
610607 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
610699 Of Others 0.8%
6107
Men's or boys' underpants, briefs,
nightshirts, pyjamas, bathrobes, dressing
gowns and similar articles, knitted or
crocheted
610701 Nightshirts, pyjamas, bath robes and
dressing gowns and similar articles
61070101 Of Cotton 1.3%
61070102 Of Blend containing Cotton and Man Made
Fibre 1.5%
61070103 Of Man Made Fibres 1.7%
61070104 Of Silk (other than containing Noil silk) 0.8%
61070105 Of Wool 0.9%
61070106 Of Blend containing Wool and Man Made
Fibre 0.9%
61070107 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
61070199 Of Others 0.8%
610702 Briefs, underpants and similar articles
61070201 Of Cotton 1%
61070202 Of Blend containing Cotton and Man Made
Fibre 1.3%
61070203 Of Man Made Fibres 1.7%
61070204 Of Silk (other than containing Noil silk) 0.8%
61070205 Of Wool 0.9%
61070206 Of Blend containing Wool and Man Made
Fibre 0.9%
61070207 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1%
61070299 Of Others 0.8%
6108
Women's or girls' slips, petticoats, briefs,
panties, night dresses, pyjamas, negligees,
bathrobes, dressing gowns and similar
articles, knitted or crocheted
161
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
610801
Night dresses (including nightshirts),
pyjamas, negligees bathrobes and
dressing gowns and similar articles
61080101 Of Cotton 1.3%
61080102 Of Blend containing Cotton and Man Made
Fibre 1.5%
61080103 Of Man Made Fibres 1.7%
61080104 Of Silk (other than containing Noil silk) 0.8%
61080105 Of Wool 0.9%
61080106 Of Blend containing Wool and Man Made
Fibre 0.9%
61080107 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
61080199 Of Others 0.8%
610802 Slips, petticoats, briefs, panties and
similar articles
61080201 Of Cotton 1%
61080202 Of Blend containing Cotton and Man Made
Fibre 1.3%
61080203 Of Man Made Fibres 1.7%
61080204 Of Silk (other than containing Noil silk) 0.8%
61080205 Of Wool 0.9%
61080206 Of Blend containing Wool and Man Made
Fibre 0.9%
61080207 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1%
61080299 Of Others 0.8%
6109 T-shirts, singlets and other vests, knitted
or crocheted
610901 Of Cotton 1.3%
610902 Of Blend containing Cotton and Man Made
Fibre 1.7%
610903 Of Man Made Fibres 1.7%
610904 Of Silk (other than containing Noil silk) 0.8%
610905 Of Wool 0.9%
610906 Of Blend containing Wool and Man Made
Fibre 0.9%
610907 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
610999 Of Others 0.8%
162
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
6110 Jerseys, pullovers, cardigans, waistcoats
an similar articles, knitted or crocheted
611001 Of Cotton 1.3%
611002 Of Blend containing Cotton and Man Made
Fibre 1.5%
611003 Of Man Made Fibres 1.7%
611004 Of Silk (other than containing Noil silk) 0.8%
611005 Of Wool 0.9%
611006 Of Blend containing Wool and Man Made
Fibre 0.9%
611007 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
611099 Of Others 0.8%
6111 Babies' garments and clothing accessories,
knitted or crocheted
611101 Of Cotton 1.3%
611102 Of Blend containing Cotton and Man Made
Fibre 1.5%
611103 Of Man Made Fibres 1.7%
611104 Of Silk (other than containing Noil silk) 0.8%
611105 Of Wool 0.9%
611106 Of Blend containing Wool and Man Made
Fibre 0.9%
611107 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
611199 Of Others 0.8%
6112 Track suits, ski suits and swimwear,
knitted or crocheted
611201 Of Cotton 1.3%
611202 Of Blend containing Cotton and Man Made
Fibre 1.5%
611203 Of Man Made Fibres 1.7%
611204 Of Silk (other than containing Noil silk) 0.8%
611205 Of Wool 0.9%
611206 Of Blend containing Wool and Man Made
Fibre 0.9%
611207 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
611299 Of Others 0.8%
163
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
6113
Garments, made up of knitted or
crocheted fabrics of heading 5903, 5906 or
5907
611301 Of Cotton 1.3%
611302 Of Blend containing Cotton and Man Made
Fibre 1.7%
611303 Of Man Made Fibres 1.7%
611304 Of Silk (other than containing Noil silk) 0.8%
611305 Of Wool 0.9%
611306 Of Blend containing Wool and Man Made
Fibre 0.9%
611399 Of Others 0.8%
6114 Other garments, knitted or crocheted
611401
Women's or girls' blouses, shirts and shirt-
blouses, knitted or crocheted with
tightening at the bottom
61140101 Of Cotton 1.3%
61140102 Of Blend containing Cotton and Man Made
Fibre 1.5%
61140103 Of Man Made Fibres 1.7%
61140104 Of Silk (other than containing Noil silk) 0.8%
61140105 Of Wool 0.9%
61140106 Of Blend containing Wool and Man Made
Fibre 0.9%
61140107 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
61140199 Of Others 0.8%
611402 Women's or girls' tops/cami
61140201 Of Cotton 1.3%
61140202 Of Blend containing Cotton and Man Made
Fibre 1.5%
61140203 Of Man Made Fibres 1.7%
61140204 Of Silk (other than containing Noil silk) 0.8%
61140205 Of Wool 0.9%
61140206 Of Blend containing Wool and Man Made
Fibre 0.9%
61140207 Of Cotton containing 1% or more by weight
of spandex/lycra/ elastane 1.3%
61140299 Of Others 0.8%
611403 Other jackets not covered under heading
6103 or 6104
164
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61140301 Of Cotton 1%
61140302 Of Blend containing Cotton and Man Made
Fibre 1.3%
61140303 Of Man Made Fibres 1.7%
61140304 Of Silk (other than containing Noil silk) 0.8%
61140305 Of Wool 0.9%
61140306 Of Blend containing Wool and Man Made
Fibre 0.9%
61140399 Of Others 0.8%
611404
Kurta and Salwar/ Salwar suits/ salwar-
kameez/ churidar-kameez, with or
without dupatta
61140401 Of Cotton 1%
61140402 Of Blend containing Cotton and Man Made
Fibre 1.1%
61140403 Of Man Made Fibres 1.2%
61140404 Of Silk (other than containing Noil silk) 0.8%
61140405 Of Wool 0.9%
61140406 Of Blend containing Wool and Man Made
Fibre 0.9%
61140499 Of Others 0.8%
611405 Others
61140501 Of Cotton 1.3%
61140502 Of Blend containing Cotton and Man Made
Fibre 1.7%
61140503 Of Man Made Fibres 1.7%
61140504 Of Silk (other than containing Noil silk) 0.8%
61140505 Of Wool 0.9%
61140506 Of Blend containing Wool and Man Made
Fibre 0.9%
61140507 Protective industrial wear 1%
61140599 Of Others 0.8%
6115
Panty hose, tights, stockings, socks and
other hosiery, including graduated
compre-ssion hosiery (for example,
stockings for varicose veins) and footwear
without applied soles, knitted or
crocheted
611501 Leggings
61150101 Of Cotton 1%
61150102 Of Blend containing Cotton and Man Made Fibre
1.3%
165
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61150103 Of Man Made Fibres 1.7%
61150104 Of Silk (other than containing Noil silk) 0.8%
61150105 Of Wool 0.9%
61150106 Of Blend containing Wool and Man Made Fibre
0.9%
61150107 Of Cotton containing 1% or more by weight of spandex/lycra/elastane
1%
61150199 Of Others 0.8%
611502 Others
61150201 Of Cotton 1.3%
61150202 Of Blend containing Cotton and Man Made Fibre
1.5%
61150203 Of Man Made Fibres 1.7%
61150204 Of Silk (other than containing Noil silk) 0.8%
61150205 Of Wool 0.9%
61150206 Of Blend containing Wool and Man Made Fibre
0.9%
61150207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane
1.3%
61150299 Of Others 0.8%
6116 Gloves, mittens and mitts, knitted or
crocheted
611601 Of Cotton 1.3%
611602 Of Blend containing Cotton and Man Made
Fibre 1.5%
611603 Of Man Made Fibres 1.7%
611604 Of Silk (other than containing Noil silk) 0.8%
611605 Of Wool 0.9%
611606 Of Blend containing Wool and Man Made
Fibre 0.9%
611607
Gloves, specially designed for use in sports
namely Golf Gloves made of textile
materials
1.2%
611699 Of Others 0.8%
6117
Other made up clothing accessories,
knitted or crocheted; knitted or crocheted
parts of garments or of clothing
accessories
611701 Shawls, scarves, mufflers, stoles, mantillas
and veils
61170101 Of Cotton 1.3%
61170102 Of Blend containing Cotton and Man Made
Fibre 1.5%
166
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
61170103 Of Man Made Fibres 1.7%
61170104 Of Silk (other than containing Noil silk) 0.8%
61170105 Of Wool 0.9%
61170106 Of Blend containing Wool and Man Made
Fibre 0.9%
61170199 Of Others 0.8%
611702 Others
61170201 Of Cotton 1.3%
61170202 Of Blend containing Cotton and Man Made
Fibre 1.5%
61170203 Of Man Made Fibres 1.7%
61170204 Of Silk (other than containing Noil silk) 0.8%
61170205 Of Wool 0.9%
61170206 Of Blend containing Wool and Man Made
Fibre 0.9%
61170299 Of Others 0.8%
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201
Men's or boys' overcoats, car-coats,
cloaks, anoraks (including ski-jackets),
wind-cheaters, wind jackets and similar
articles other than those of heading 6203
620101 Of Cotton 1%
620102 Of Blend containing Cotton and Man Made
Fibre 1.3%
620103 Of Man Made Fibres 1.7%
620104 Of Silk (other than containing Noil silk) 0.8%
620105 Of Wool 0.9%
620106 Of Blend containing Wool and Man Made
Fibre 0.9%
620199 Of Others 0.8%
6202
Women's or girls' overcoats, car-coats,
capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and
similar articles, other than those of
heading 6204
620201 Of Cotton 1%
620202 Of Blend containing Cotton and Man Made
Fibre 1.3%
620203 Of Man Made Fibres 1.7%
620204 Of Silk (other than containing Noil silk) 0.8%
167
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
620205 Of Wool 0.9%
620206 Of Blend containing Wool and Man Made
Fibre 0.9%
620299 Of Others 0.8%
6203
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls,
breeches and shorts (other than
swimwear)
620301 Suits (combination comprising of at least
one trouser and one jacket)
62030101 Of Cotton 1%
62030102 Of Blend containing Cotton and Man Made
Fibre 1.3%
62030103 Of Man Made Fibres 1.7%
62030104 Of Silk (other than containing Noil silk) 0.8%
62030105 Of Wool 0.9%
62030106 Of Blend containing Wool and Man Made
Fibre 0.9%
62030199 Of Others 0.8%
620302 Jackets, blazers
62030201 Of Cotton 1%
62030202 Of Blend containing Cotton and Man Made
Fibre 1.3%
62030203 Of Man Made Fibres 1.7%
62030204 Of Silk (other than containing Noil silk) 0.8%
62030205 Of Wool 0.9%
62030206 Of Blend containing Wool and Man Made
Fibre 0.9%
62030207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
62030299 Of Others 0.8%
620303 Trousers, full pants
62030301 Of Cotton 1%
62030302 Of Blend containing Cotton and Man Made
Fibre 1.1%
62030303 Of Man Made Fibres 1.2%
62030304 Of Silk (other than containing Noil silk) 0.8%
62030305 Of Wool 0.9%
62030306 Of Blend containing Wool and Man Made
Fibre 0.9%
168
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62030307 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
62030399 Of Others 0.8%
620304 Others (including capri/three-fourth pants
and ensembles)
62030401 Of Cotton 1.3%
62030402 Of Blend containing Cotton and Man Made
Fibre 1.2%
62030403 Of Man Made Fibres 1.2%
62030404 Of Silk (other than containing Noil silk) 0.8%
62030405 Of Wool 0.9%
62030406 Of Blend containing Wool and Man Made
Fibre 0.9%
62030407 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62030499 Of Others 0.8%
6204
Women's or girls' suits, ensembles,
jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls,
breeches and shorts (other than
swimwear)
620401 Suits (combination comprising of at least
one trouser and one jacket)
62040101 Of Cotton 1%
62040102 Of Blend containing Cotton and Man Made
Fibre 1.3%
62040103 Of Man Made Fibres 1.7%
62040104 Of Silk (other than containing Noil silk) 0.8%
62040105 Of Wool 0.9%
62040106 Of Blend containing Wool and Man Made
Fibre 0.9%
62040199 Of Others 0.8%
620402 Jackets, blazers
62040201 Of Cotton 1%
62040202 Of Blend containing Cotton and Man Made
Fibre 1.3%
62040203 Of Man Made Fibres 1.7%
62040204 Of Silk (other than containing Noil silk) 0.8%
62040205 Of Wool 0.9%
62040206 Of Blend containing Wool and Man Made
Fibre 0.9%
169
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62040207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
62040299 Of Others 0.8%
620403 Dresses/frocks, skirts, divided skirts,
trousers, full pants
62040301 Of Cotton 1.3%
62040302 Of Blend containing Cotton and Man Made
Fibre 1.2%
62040303 Of Man Made Fibres 1.2%
62040304 Of Silk (other than containing Noil silk) 0.8%
62040305 Of Wool 0.9%
62040306 Of Blend containing Wool and Man Made
Fibre 0.9%
62040307 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62040399 Of Others 0.8%
620404 Others (including capri/three-fourth pants
and ensembles)
62040401 Of Cotton 1.3%
62040402 Of Blend containing Cotton and Man Made
Fibre 1.2%
62040403 Of Man Made Fibres 1.2%
62040404 Of Silk (other than containing Noil silk) 0.8%
62040405 Of Wool 0.9%
62040406 Of Blend containing Wool and Man Made
Fibre 0.9%
62040407 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62040499 Of Others 0.8%
6205 Men's or boys' shirts
620501 Of Cotton 1%
620502 Of Blend containing Cotton and Man Made
Fibre 1.3%
620503 Of Man Made Fibres 1.7%
620504 Of Silk (other than containing Noil silk) 0.8%
620505 Of Wool 0.9%
620506 Of Blend containing Wool and Man Made
Fibre 0.9%
620507 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
620599 Of Others 0.8%
170
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
6206 Women's or girls' blouses, shirts and shirt-
blouses
620601 Of Cotton 1.3%
620602 Of Blend containing Cotton and Man Made
Fibre 1.5%
620603 Of Man Made Fibres 1.7%
620604 Of Silk (other than containing Noil silk) 0.8%
620605 Of Wool 0.9%
620606 Of Blend containing Wool and Man Made
Fibre 0.9%
620607 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
620699 Of Others 0.8%
6207
Men's or boys' singlets and other vests,
underpants, briefs, nightshirts, pyjamas,
bath-robes, dressing gowns and similar
articles
620701 Dressing gowns, bathrobes, pyjamas,
nightshirts and similar articles
62070101 Of Cotton 1.3%
62070102 Of Blend containing Cotton and Man Made
Fibre 1.5%
62070103 Of Man Made Fibres 1.7%
62070104 Of Silk (other than containing Noil silk) 0.8%
62070105 Of Wool 0.9%
62070106 Of Blend containing Wool and Man Made
Fibre 0.9%
62070107 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62070199 Of Others 0.8%
620702 Singlets and other vests, underpants,
briefs and similar articles
62070201 Of Cotton 1%
62070202 Of Blend containing Cotton and Man Made
Fibre 1.3%
62070203 Of Man Made Fibres 1.7%
62070204 Of Silk (other than containing Noil silk) 0.8%
62070205 Of Wool 0.9%
62070206 Of Blend containing Wool and Man Made
Fibre 0.9%
62070207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
171
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62070299 Of Others 0.8%
6208
Women's or girls' singlets and other vests,
slips, petticoats, briefs, panties,
nightdresses, pyjamas, negliges,
bathrobes, dressing gowns and similar
articles
620801
Dressing gowns, bathrobes, pyjamas,
negliges, nightdresses (including
nightshirts) and similar articles
62080101 Of Cotton 1.3%
62080102 Of Blend containing Cotton and Man Made
Fibre 1.5%
62080103 Of Man Made Fibres 1.7%
62080104 Of Silk (other than containing Noil silk) 0.8%
62080105 Of Wool 0.9%
62080106 Of Blend containing Wool and Man Made
Fibre 0.9%
62080107 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62080199 Of Others 0.8%
620802 Singlets and other vests, slips, petticoats,
briefs, panties and similar articles
62080201 Of Cotton 1%
62080202 Of Blend containing Cotton and Man Made
Fibre 1.3%
62080203 Of Man Made Fibres 1.7%
62080204 Of Silk (other than containing Noil silk) 0.8%
62080205 Of Wool 0.9%
62080206 Of Blend containing Wool and Man Made
Fibre 0.9%
62080207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1%
62080299 Of Others 0.8%
6209 Babies' garments and clothing accessories
620901 Of Cotton 1.3%
620902 Of Blend containing Cotton and Man Made
Fibre 1.5%
620903 Of Man Made Fibres 1.7%
620904 Of Silk (other than containing Noil silk) 0.8%
620905 Of Wool 0.9%
172
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
620906 Of Blend containing Wool and Man Made
Fibre 0.9%
620907 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
620999 Of Others 0.8%
6210 Garments, made up of fabrics of heading
5602, 5603, 5903, 5906 or 5907
621001 Of Cotton 1.3%
621002 Of Blend containing Cotton and Man Made
Fibre 1.7%
621003 Of Man Made Fibres 1.7%
621004 Of Silk (other than containing Noil silk) 0.8%
621005 Of Wool 0.9%
621006 Of Blend containing Wool and Man Made
Fibre 0.9%
621099 Of Others 0.8%
6211 Track suits, ski suits and swimwear; other
garments
621101 Women's or girls' blouses, shirts and shirt-
blouses, with tightening at the bottom
62110101 Of Cotton 1.3%
62110102 Of Blend containing Cotton and Man Made
Fibre 1.5%
62110103 Of Man Made Fibres 1.7%
62110104 Of Silk (other than containing Noil silk) 0.8%
62110105 Of Wool 0.9%
62110106 Of Blend containing Wool and Man Made
Fibre 0.9%
62110107 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62110199 Of Others 0.8%
621102 Women's or girls' tops/cami
62110201 Of Cotton 1.3%
62110202 Of Blend containing Cotton and Man Made
Fibre 1.5%
62110203 Of Man Made Fibres 1.7%
62110204 Of Silk (other than containing Noil silk) 0.8%
62110205 Of Wool 0.9%
62110206 Of Blend containing Wool and Man Made
Fibre 0.9%
173
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62110207 Of Cotton containing 1% or more by weight
of spandex/ lycra/elastane 1.3%
62110299 Of Others 0.8%
621103 Other jackets not covered under heading
6203 or 6204
62110301 Of Cotton 1%
62110302 Of Blend containing Cotton and Man Made
Fibre 1.3%
62110303 Of Man Made Fibres 1.7%
62110304 Of Silk (other than containing Noil silk) 0.8%
62110305 Of Wool 0.9%
62110306 Of Blend containing Wool and Man Made
Fibre 0.9%
62110399 Of Others 0.8%
621104 Protective industrial wear
62110401 Protective industrial wear overall/coverall
made of cotton 1%
62110402 Other protective industrial wear made of
cotton 1%
62110403 Protective industrial wear overall/coverall
made of Aramid fibre or Modacrylic fibre 1.2%
62110404 Other protective industrial wear made of
Aramid fibre 1.2%
62110405 Protective industrial wear overall/coverall
made of Modacrylic fibre 1.2%
62110406 Other protective industrial wear made of
Modacrylic fibre 1.2%
62110499 Other protective industrial wear 1%
621105
Kurta and Salwar/ Salwar suits/ salwar-
kameez/ churidar-kameez, with or
without dupatta
62110501 Of Cotton 1%
62110502 Of Blend containing Cotton and Man Made
Fibre 1.1%
62110503 Of Man Made Fibres 1.2%
62110504 Of Silk (other than containing Noil silk) 0.8%
62110505 Of Wool 0.9%
62110506 Of Blend containing Wool and Man Made
Fibre 0.9%
62110599 Of Others 0.8%
621106 Others
62110601 Of Cotton 1.3%
174
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62110602 Of Blend containing Cotton and Man Made
Fibre 1.7%
62110603 Of Man Made Fibres 1.7%
62110604 Of Silk (other than containing Noil silk) 0.8%
62110605 Of Wool 0.9%
62110606 Of Blend containing Wool and Man Made
Fibre 0.9%
62110699 Of Others 0.8%
6212
Brassieres, girdles, corsets, braces,
suspenders, garters and similar articles
and parts thereof, whether or not knitted
or crocheted
621201 Of Cotton 1.3%
621202 Of Blend containing Cotton and Man Made
Fibre 1.5%
621203 Of Man Made Fibres 1.7%
621204 Of Silk (other than containing Noil silk) 0.8%
621205 Of Wool 0.9%
621206 Of Blend containing Wool and Man Made
Fibre 0.9%
621299 Of Others 0.8%
6213 Handkerchiefs
621301 Of Cotton 1.3%
621302 Of Blend containing Cotton and Man Made
Fibre 1.5%
621303 Of Man Made Fibres 1.7%
621304 Of Silk (other than containing Noil silk) 0.8%
621305 Of Wool 0.9%
621306 Of Blend containing Wool and Man Made
Fibre 0.9%
621399 Of Others 0.8%
6214 Shawls, scarves, mufflers, mantillas, veils
and the like
621401 Shawls, scarves, mufflers, stoles, mantillas
and veils
62140101 Of Cotton 1.3%
62140102 Of Blend containing Cotton and Man Made
Fibre 1.5%
62140103 Of Man Made Fibres 1.7%
62140104 Of Silk (other than containing Noil silk) 0.8%
62140105 Of Wool 0.9%
175
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
62140106 Of Blend containing Wool and Man Made
Fibre 0.9%
62140199 Of Others 0.8%
621402 Others
62140201 Of Cotton 1.3%
62140202 Of Blend containing Cotton and Man Made
Fibre 1.5%
62140203 Of Man Made Fibres 1.7%
62140204 Of Silk (other than containing Noil silk) 0.8%
62140205 Of Wool 0.9%
62140206 Of Blend containing Wool and Man Made
Fibre 0.9%
62140299 Of Others 0.8%
6215 Ties, bow ties and cravats
621501 Of Cotton 1.3%
621502 Of Blend containing Cotton and Man Made
Fibre 1.5%
621503 Of Man Made Fibres 1.7%
621504 Of Silk (other than containing Noil silk) 0.8%
621505 Of Wool 0.9%
621506 Of Blend containing Wool and Man Made
Fibre 0.9%
621599 Of Others 0.8%
6216 Gloves, mittens and mitts
621601 Of Cotton 1.3%
621602 Of Blend containing Cotton and Man Made
Fibre 1.5%
621603 Of Man Made Fibres 1.7%
621604 Of Silk (other than containing Noil silk) 0.8%
621605 Of Wool 0.9%
621606 Of Blend containing Wool and Man Made
Fibre 0.9%
621607
Gloves, specially designed for use in sports
namely Golf Gloves made of textile
materials
1.2%
621699 Of Others 0.8%
6217
Other made up clothing accessories; parts
of garments or of clothing accessories,
other than those of heading 6212
621701 Of Cotton 1.3%
176
Tariff Item Description of goods Unit Drawback
Rate
Drawback cap per
unit in Rs.(₹)
(1) (2) (3) (4) (5)
621702 Of Blend containing Cotton and Man Made
Fibre 1.5%
621703 Of Man Made Fibres 1.7%
621704 Of Silk (other than containing Noil silk) 0.8%
621705 Of Wool 0.9%
621706 Of Blend containing Wool and Man Made
Fibre 0.9%
621799 Of Others 0.8%
[F.No.609/65/2018-DBK]
(Dinesh Kumar Gupta) Director (Drawback)
top related